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The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation (CIOT) (Registered Charity Number 1037771).

LITRG is part of the Chartered Institute of Taxation, which is an educational charity. Since 1998, LITRG has been working to improve the policy and processes of the tax, and associated welfare systems, for the benefit of those who are least able to pay for professional advice. 

The tax credits system closed on 5 April 2025, so no tax credit awards will continue after that date. Most people will have been invited to claim either universal credit or pension credit. Some people may still need to finalise their 2024/25 tax credit claim after 6 April 2025 and this page ...

There are certain basic and financial conditions that need to be met to be entitled to universal credit. This page gives an overview of these rules.

If you invest in cryptoassets, you may make taxable gains or profits, or losses. You might also earn taxable income in the form of cryptoassets for certain activities. Investing in cryptoassets is high-risk. This page is intended solely to provide information about the UK tax position for ...