Employment status describes the nature of the relationship between an engager and a worker – for example, employment or self-employment. 

The elective deduction model – sometimes called the hybrid model - is where you are treated as employed for tax purposes (so that PAYE is operated) but self-employed for employment law purposes so that you do not get certain employment law rights. 

The Low Incomes Tax Reform Group (LITRG) is urging the estimated one million taxpayers who failed to file their tax return on time to get their tax affairs back on track.

The Low Incomes Tax Reform Group (LITRG) has published new guidance to help taxpayers navigate the biggest change to the UK tax system since self assessment.

The Low Incomes Tax Reform Group (LITRG) is urging the Chancellor to set out how the government’s plan not to collect income tax from certain state pensioners will work.

LITRG welcomes today’s announcement that taxpayers who are required to take part in Making Tax Digital (MTD) for Income Tax from next April will not be charged penalty points if they fail to submit any of their compulsory quarterly updates of income and expenses late during the first 12 months.