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
Getting help with tax
Most tax problems can be resolved once you know where to go for help. At LITRG, we help people understand the tax system and find the support that’s right for them. While we cannot provide individual tax advice, our new “Getting Help” information hub brings together guidance about other organisations, tools and services that may be able to help.
Getting help with tax
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 brings 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.
The number of pages viewed on 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.
Proposed offence for reckless untrue statements – Direct taxes – LITRG response
Pre-Budget Scrutiny 2027-28: the affordability and sustainability of Scotland’s tax and spending plans – joint CIOT and LITRG response
LITRG reacts to Making Tax Digital quarterly reporting figures
Proposal for mandatory settlement of VAT and PAYE liabilities by direct debit -LITRG response to consultation
Loan charge settlement offers: resources to help you understand your offer
Timely Payments in Income Tax Self Assessment consultation – LITRG response
Pre-Budget Scrutiny 2027-28: the affordability and sustainability of Scotland’s tax and spending plans – joint CIOT and LITRG response
The Chartered Institute of Taxation (CIOT) and the Low Incomes Tax Reform Group (LITRG) submitted a joint response to the call for views published by the Finance and Public Administration Committee of the Scottish Parliament. Our comments focused on tax aspects only.
Proposed offence for reckless untrue statements – Direct taxes – LITRG response
LITRG has responded to the government’s consultation on the proposed introduction of a criminal offence for direct taxes to mirror the offence of recklessly making untrue statements or declarations currently available for indirect taxes.
Proposal for mandatory settlement of VAT and PAYE liabilities by direct debit -LITRG response to consultation
LITRG have responded to the government’s recent consultation on mandatory payment of VAT and PAYE liabilities by direct debit.
Feedback from our website users
"I just wanted to compliment and thank the person who wrote the article on the tax return changes for the self employed for tax year 2023/4 - Basis Period Reform. I was drowning in confusion and it absolutely saved me, giving me a really helpful option which will save me tax in future years. So clearly written. Thank you"
"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
