Child tax credit is paid by HM Revenue and Customs (HMRC) to support families with children. It is paid independently of child benefit and is payable whether you are working or not.

Working tax credit is paid by HM Revenue & Customs (HMRC) to support people who work and are on a low income. It does not matter whether you are an employee or self-employed. 

Under the Tipping Act, the government must introduce a new code of practice to help ensure that employers are distributing tips fairly and transparently. The government is inviting feedback to ensure this code is as helpful as possible. 

LITRG submitted a response to the Public Accounts Committee inquiry into HMRC’s 2022-23 Standard Report.

LITRG submitted a response to the Scottish Government consultation on the development and delivery of the Care Leaver Payment.

HMRC published draft amended Regulations relating to Making Tax Digital for Income Tax legislation for consultation last month. The draft amendments were to mainly take account of the outcome of HMRC’s Small Business Review that it had undertaken in 2023. LITRG recently responded to the ...