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Disabled people and carers

Updated on 22 December 2022

Disabled people and carers

The Low Incomes Tax Reform Group (LITRG) is not a disability organisation but we hope that this section will prove helpful in understanding tax and related benefits for disabled people and their carers.

Illustration of carers and people with disabilities

What can I find in this section of the website?

In this section, we provide information and guidance about tax issues relevant to disabled people and those with caring responsibilities.

In particular, we provide information on the following areas:

  • Help for employees and the self-employed: we explain some of the tax-related rules to support and encourage disabled people with work.
  • Help for employers: we cover things that it may be useful to understand for someone employing a disabled person.
  • Independent living: here we look at some considerations for those ‘employing’ a personal assistant with funds provided by way of direct payments. The information may also be relevant to those in receipt of NHS personal health budgets or Access to Work grants.
  • Caring for someone: here we explain some of the different levels of state support if you are an unpaid carer, as well as some of the pay and tax issues that you may face if you are a paid care worker. We also help foster carers and shared lives carers, who may provide care to disabled people on a formal basis, understand how tax and National Insurance works for them.
  • Trusts for disabled people: we give guidance on these special trusts and who can take advantage of them.
  • VAT reliefs for disabled and older people: we look at ways that the costs of services and goods, such as mobility aids, can sometimes be lower for disabled people.
  • Apprenticeships and disability: the number of disabled people in apprenticeships is rising fast – here we look at apprenticeships in more detail.

We also look at the rules and concessions around council tax for disabled people and carers in our other tax issues section.

HM Revenue & Customs (HMRC) manage the UK tax system. You can find their contact details on GOV.UK. A significant barrier for disabled people can sometimes be effectively communicating with HMRC either by phone or face-to-face. We give you some information about the different ways of contacting them if you have additional needs in the Getting Help section of this website.

If you do not agree with a decision of HMRC, find out what action you can take on our tax appeals page.

If you are unhappy with the way in which you have been treated by HMRC, you may be able to make a complaint.

Tax matters generally can be complicated, and the special rules for disabled people or for those who care for them, are even more so. If you do not think we have covered what you wanted to know, or would like to tell us of your experiences so we might learn and try and get things changed, please do contact us.

Where can I get more help?

If you want more information on any of the following areas, you can find it elsewhere on this website:

  • Tax basics: information on tax allowances, tax rates and how to claim tax back;
  • Employment: how to check your coding notice, as well as looking at employment expenses and benefits;
  • Self-employment: how to work out your profits and losses, and how to pay tax on self employed income;
  • Pensioners: tax on, and during, retirement;
  • Bereavement: tax issues arising on death for the deceased, their estate and surviving family;
  • Migrants: tax issues for migrants, including residence and domicile;
  • Students: information on tax issues for students and repayment of student loans;
  • Other tax issues: including non-taxpayers, savings income and property rental income;
  • Taking on an employee: information primarily aimed at small or micro employers;
  • Tax credits and benefits: help to ensure you receive the appropriate credits and benefits;
  • Childcare: this section explains the different government childcare schemes and how they interact.

LITRG also has another website that you may find helpful:

  • RevenueBenefits: supporting information for advisers who get involved in HMRC-administered welfare benefits, and national minimum wage; including transitional information for the move of tax credits to universal credit.

Throughout this site we can only offer general guidance on tax topics that are most relevant to those on low incomes and you should always obtain specific advice before taking any action. You can find out where to get specialist help in our Getting Help section.

External websites

We can also highlight the follow additional guidance and websites which disabled people and carers may find helpful.

Benefits and Work

The site, independent of the Department for Work and Pensions (DWP), provides information about incapacity and disability benefits such as employment and support allowance, personal independence payment, disability living allowance and incapacity benefit as well as other benefit entitlements.

Carers Trust

Carers Trust is a major charity for, with and about carers. The charity aims to improve support and services for unpaid carers. The website provides guidance to support carers.

Disability Rights UK

The charity’s website is a comprehensive source of disability information and advice on social security benefits, tax credits and social care.

Equality and Human Rights Commission

The commission promotes and upholds equality and human rights ideals and laws across England, Scotland and Wales. The website provides information on discrimination and your rights.

GOV.UK – disabled people

The UK government’s official website has a dedicated section on disabilities giving information on the support available and rights of disabled people with disabilities.

Mencap

Mencap supports those with a learning disability and the website has guidance on benefits and other sources of help.

Mind

Mind is a leading mental health charity in England and Wales. It offers information and helplines and also has an FAQ section on benefits.

Scope

Scope is a charity that works for equality for disabled people. Its website gives information on many disability issues and links to other sources of help.

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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