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
Tax return deadline - 31 January 2025
Do you need to file a tax return for 2023/24?
If the answer is yes, then it’s time to take action!
We have lots of information to help you. See our guidance pages on Self assessment and tax returns.
Earning using an online platform?
Online platforms are starting to send reports to HMRC about some of their users- our guidance explains more about the reports and what actions you may need to take.
OECD rules
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
Read our latest reports
We have recently published two position papers, highlighting recommendations for changes in the tax system to help people on low incomes.
Read our latest reports 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.
HMRC text messages on Basis Period Reform
Senedd Finance Committee consultation on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill
Changes to HMRC text messages
HMRC industrial action 23 December to 14 February
HMRC ‘couldn’t be clearer’ that there is no new side hustle tax
Feel like you are paying too much tax on your Christmas job?
Senedd Finance Committee consultation on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill
The Chartered Institute of Taxation (CIOT) and its Low Incomes Tax Reform Group (LITRG) respond to the Senedd Finance Committee’s consultation on the Visitor Accommodation (Register and Levy) (Wales) Bill.
Recent labour market related submissions
LITRG have inputted to some recent consultations on Making Work Pay and Labour Market Enforcement.
Scottish Budget 2025-26
The Chartered Institute of Taxation (CIOT) and its Low Incomes Tax Reform Group (LITRG) respond to the Finance and Public Administration Committee’s invitation to provide written evidence on the Scottish Budget 2025-26.
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. "
Self assessment late filing penalties – improving fairness for unrepresented taxpayers
We are pleased to publish our latest position paper, on self assessment late filing penalties.
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.
Resources
Tax and NIC rates and bands
Minimum wage, tax and benefits help for care workers
Self-employment: a guide
