Low Incomes Tax Reform Group (LITRG)
We help people who are unable to pay for professional tax advice by providing free information about the tax system and working to make the system more equitable and accessible for people's needs.
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
Supporting vulnerable taxpayers or those with complex needs
HMRC and LITRG have jointly authored a Tax Adviser article on how the Extra Support Team can help people with ‘drivers of need’ to understand their tax obligations, reduce stress and anxiety, and resolve complex or ongoing issues.
See here
Making Tax Digital for Income Tax
Making Tax Digital (MTD) is one of the biggest changes to the UK tax system in recent years — and understanding what it means for you is more important than ever. Our new Making Tax Digital information hub bring together everything you need to know, from the basics through to compliance and penalties.
Visit our Making Tax Digital information hub
Media enquiries
Find out how to get in touch with us if you are a journalist looking for help with a tax story or to read our previous media comments.
Visit our media centre page
LITRG’s TikTok
Discover, like and share our short videos: explaining key tax changes, sharing tips and highlighting topical guidance.
See here
Self-employed and completing your 25/26 tax return?
Our free, recently updated ‘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.
Self-employment: a guide
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.
Almost 5 million 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.
Updated Construction Industry Scheme (CIS) guidance: five things subcontractors need to know
LITRG: Over 100,000 unrepresented taxpayers still to register for Making Tax Digital
Our updated self -employment tax guide is available now
LITRG website updated for the new tax year
Workplace pensions – a hidden problem.
LITRG urges HMRC to understand scale of pension tax relief errors, ahead of new low-income top up initiative
Make Work Pay: modernising the Agency Work Regulatory Framework
LITRG have responded to a Department for Business and Trade consultation on streamlining agency work regulation and extending regulation to umbrella companies.
Call for evidence: Student loans and taxation of graduates
LITRG has responded to the Treasury Committee’s call for evidence on the student loan regime. Our response focuses on the question of how does the student loan system interact with the taxation system, including marginal rates.
Finance bill briefing: Clause 252 and Schedule 22 – Data-gathering
Clause 252 and Schedule 22 enable HMRC to obtain data from third-party data holders on an ongoing basis. Our briefing highlights the need for safeguards and appropriate processes for challenging and correcting data.
Feedback from our website users
"Thank you for the clarity of your articles - particularly your pdf guide to self employment. I am helping my newly-self-employed daughter to calculate her tax obligations and the advice and examples in the guide told me all I needed to know whilst using straightforward language."
"Just to say what an excellent site this is. I was trying to find out about what constitutes a qualifying year for the state pension. This was the only site i could find the answer. Have now started looking at other pages (to help me plan for my retirement in a few years) and it looks like you have a lot of useful and well explained information."
Workplace pensions – a hidden problem.
We have published our latest position paper, setting out how confusion between net pay arrangements and relief at source pension contributions, might be impacting on employers, employees and the wider pensions and tax system.
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.
Resources
Tax and NIC rates and bands
Minimum wage, tax and benefits help for care workers
Self-employment: a guide
