Low Incomes Tax Reform Group
People on low incomes need their taxes to be as simple as possible. Our aim is to persuade politicians and those who administer the tax system to make the tax system easier and fairer for all, and to provide guidance for those who are unable to afford professional advice.
Find out more about what we do
Welcome to our website
We hope you will find the information on our website helpful and easy to understand. But we are always keen to make improvements. We would love to hear what you think, so please get in touch with any thoughts and suggestions.
Share your feedback
Self-employed and completing your 23/24 tax return?
Our free ‘Self-employment: A LITRG guide’ may help you complete your tax return. It is aimed at those who are self-employed or in a partnership. It will also be very helpful to voluntary sector advisers and other non-tax specialists who advise low-income self-employed individuals.
Download our free guide here
Do you need to register for self assessment for 2023/24?
If so, the deadline for registering with HMRC is 5 October 2024. Our article explains who needs to register by this date and how to do it.
Read the full article here
Chartered Institute of Taxation (CIOT)
LITRG is part of the CIOT, the leading body in the UK for taxation professionals. The CIOT’s primary purpose is to promote education in taxation. One of its key aims is to achieve a more efficient and less complex tax system for all. CIOT is an entirely apolitical organisation.
Find out more on the CIOT websiteThe number of pages of free tax and benefits guidance on our website.
The number of unique visitors to our website each year.
The number of years LITRG has been giving a voice to unrepresented taxpayers.
The number of years of tax experience in the LITRG team.
New tipping law now in force
Working students: check your tax
Scottish taxpayers: don’t miss out on extra tax relief on your pension contributions
HMRC must act now to defuse side hustle ‘time-bomb’
Online Platforms – the changing landscape for the self-employed
Do you need to register for self assessment? Don’t miss the deadline of 5 October 2024
Budget representation 2024
The Low Incomes Tax Reform Group (LITRG) is pleased to have the opportunity to make a budget representation 2024 in relation to the gig economy and OECD online platform reporting rules. ...
Finance and Public Administration Committee inquiry: Managing Scotland’s Public Finances: A Strategic Approach
The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in respect of the Scottish Budget 2025-26. Their inquiry focuses on three key areas. The LITRG response focuses on the second of these, which relates to the Scottish Government’s app...
Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024 - joint LITRG and CIOT response
Penalties for late payment of tax are being reformed. The new rules have applied to taxpayers in respect of VAT obligations since 1 January 2023 and to taxpayers voluntarily in scope of Making Tax Digital for Income Tax Self Assessment since 6 April 2024. LITRG and the CIOT have commented on th...
Feedback from our website users
"I was really struggling to find any guidance from the gov.uk website on filling in the starter checklist when moving from self-employed to employed. Your article gave me a direct, straightforward answer to my query… and put my mind at ease. Thanks so much for the information you provide and the way in which you provide it. "
"I found your basic article on ‘what tax rates apply to me’ very useful. So refreshing to find accessible, readable copy on tax matters in place of the usual dense copy provided by HMRC and professional sources. I will use your site again. "
Online Platforms – the changing landscape for the self-employed
We are pleased to publish our position paper setting out how the experience of the tax system for online traders can be improved following the increased use of online platforms such as eBay, Uber and Deliveroo. ...
Good guidance – the importance of effective guidance for unrepresented taxpayers
We are pleased to publish our latest report, looking at the importance of effective guidance for unrepresented taxpayers. ...
Labour Market Intermediaries
We are pleased to publish our report ‘Labour Market Intermediaries: a technical report outlining how umbrella companies and other intermediaries operate in the labour market and the implications for workers who use them’....
Resources
Tax and NIC rates and bands
Minimum wage, tax and benefits help for care workers
Self-employment: a guide
