![Low Incomes Tax Reform Group](/sites/default/files/styles/responsive_16_9_600w/public/2024-01/banner_2.jpg?h=9383001f&itok=MguaObnK)
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![2024 Tolley’s Taxation Awards!](/sites/default/files/styles/responsive_16_9_600w/public/2024-05/carousel-taxation-awards_4.gif?h=d1cb525d&itok=YLPTahl4)
2024 Tolley’s Taxation Awards!
We are delighted and proud to have won the ‘Outstanding Contribution to Taxation in 2023-24 by a Not-for-profit Organisation’ at the 2024 Tolley’s Taxation Awards! The award recognises the hard work and dedication of our amazing staff, volunteers and other supporters.
Read more about our recent work and achievements.![Welcome to our website](/sites/default/files/styles/responsive_16_9_600w/public/2024-01/refreshed_site_banner.jpg?h=ab70c05a&itok=itA3VGhH)
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 to pay by 31 July?](/sites/default/files/styles/responsive_16_9_600w/public/2024-07/tax_to_pay_by_31_july.jpg?h=f402f20a&itok=sYgDR3lr)
Tax to pay by 31 July?
Some people will need to pay their second payment on account for the 2023/24 tax year by 31 July. But have you thought about whether you can reduce your payments on account – perhaps if your self-employment profits have gone down?
Read more about Self assessment tax payments![Our newly updated guide to self-employment](/sites/default/files/styles/responsive_16_9_600w/public/2024-05/carousel_item_-_se_guide.jpg?h=76cbe6fb&itok=a11N4Jmw)
Our newly updated guide to self-employment
Our free publication ‘Self-employment: A LITRG guide’ has recently been updated and is now available to download. 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![Chartered Institute of Taxation (CIOT)](/sites/default/files/styles/responsive_16_9_600w/public/2024-01/CIOT%20site_1.jpg?h=9a4b9171&itok=hmN1GAqW)
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.
![a person holding up a red warning triangle containing an exclamation mark. a person holding up a red warning triangle containing an exclamation mark.](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/hmrc_voluntary_class_2_nics_error_check_your_202223_record.png?h=e2bcc475&itok=NJU39QRg)
Update: HMRC voluntary Class 2 NICs error: check your 2022/23 record
![a red circular road traffic sign with the words 'TAX FREE' on it in black text. a red circular road traffic sign with the words 'TAX FREE' on it in black text.](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/are_you_making_the_most_of_tax-free_and_tax-efficient_ways_of_saving_in_the_uk.png?h=e2bcc475&itok=ER5buKA9)
Are you making the most of tax-free and tax-efficient ways of saving in the UK?
![2 wedding bands sat on top of a paper with the word 'Marriages' written at the top. 2 wedding bands sat on top of a paper with the word 'Marriages' written at the top.](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/marriage_allowance_and_the_importance_of_timing.png?h=e2bcc475&itok=HKgPMfDC)
Marriage allowance and the importance of timing
![Newspaper cuttings of the word 'WHERE' Newspaper cuttings of the word 'WHERE'](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/where_to_find_your_cis_details.png?h=790aecb4&itok=grHneYXt)
Where to find your CIS details
![Newspaper showing job listings and a magnifying glass hovering over the words 'JOB OPPORTUNITY' Newspaper showing job listings and a magnifying glass hovering over the words 'JOB OPPORTUNITY'](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/students_with_summer_jobs_check_your_tax.png?h=03c026bc&itok=QNaR0mZ5)
Students with summer jobs: check your tax
![A car driving on a road with a sunrise in the background. A car driving on a road with a sunrise in the background.](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/electric_or_petrol_diesel_vehicles_for_business_travel_-_tax_relief.png?h=e2bcc475&itok=DXXbQ3wt)
Electric or petrol/diesel vehicles for business travel – tax relief
![Woman holding a smartphone, with email symbol displayed Woman holding a smartphone, with email symbol displayed](/sites/default/files/styles/responsive_600w/public/2024-01/shutterstock_1034729842.jpg?itok=uyVBEKgg)
![A typed page of legislation with a stamp of the word 'DRAFT' stamped onto it. A typed page of legislation with a stamp of the word 'DRAFT' stamped onto it.](/sites/default/files/styles/responsive_4_3_600w/public/2024-06/draftl1.png?h=52a34de5&itok=6d9Nqjzu)
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...
![The word 'RECOMMENDATION' written with black ink on white paper. The word 'RECOMMENDATION' written with black ink on white paper.](/sites/default/files/styles/responsive_4_3_600w/public/2024-06/low_pay_commission_consultation_2024_0.jpg?h=7c753ac0&itok=08IcojdF)
Low Pay Commission consultation 2024
We have responded to the Low Pay Commission (LPC) consultation 2024, taking the opportunity to highlight two recent developments in the labour market with both tax and National Minimum Wage (NMW) considerations. ...
![Stars and a smile symbol on a screen - with a finger pointing to a tick on the screen. Stars and a smile symbol on a screen - with a finger pointing to a tick on the screen.](/sites/default/files/styles/responsive_4_3_600w/public/2024-05/Raising%20standards%20in%20the%20tax%20advice%20market%20%E2%80%93%20LITRG%20response%203.jpg?h=5d6b6d67&itok=ZbtDNk24)
Raising standards in the tax advice market – LITRG response
LITRG has responded to HMRC’s consultation on raising standards in the tax advice market....
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. "
![a white street sign with the word 'GUIDANCE' on it in black text a white street sign with the word 'GUIDANCE' on it in black text](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/good_guidance_-_the_importance_of_effective_guidance_for_unrepresented_taxpayers_2.png?h=e89a9acd&itok=_ovTBum3)
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. ...
![a grey sky with a colourful umbrella a grey sky with a colourful umbrella](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/labour_market_intermediaries_2.png?h=012e63df&itok=zIiuHL2r)
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’....
![a white street sign with 3 words written on them 'GOOD', 'BETTER', 'BEST'. a white street sign with 3 words written on them 'GOOD', 'BETTER', 'BEST'.](/sites/default/files/styles/responsive_4_3_600w/public/2024-07/a_better_deal_for_the_low-income_taxpayer_2.png?h=c4dfedb1&itok=itxEdytS)
A better deal for the low-income taxpayer
The LITRG has published a paper ‘A better deal for the low-income taxpayer'....
Resources
![Various red blocks falling, each block has a different percentage on it, for example 60%, 20%, 15%. Various red blocks falling, each block has a different percentage on it, for example 60%, 20%, 15%.](/sites/default/files/styles/responsive_4_3_600w/public/2024-03/1_tax_and_nic_rates_and_bands._michelangelus.jpg?h=e2bcc475&itok=u8MVyW4v)
Tax and NIC rates and bands
![A calculator with the words 'TAX HELP' on the screen, next to the calculator is a pen, the background is made up of paperwork. A calculator with the words 'TAX HELP' on the screen, next to the calculator is a pen, the background is made up of paperwork.](/sites/default/files/styles/responsive_4_3_600w/public/2024-03/9_minimum_wage_tax_and_tax_credits_help_for_care_workers._adragan.jpg?h=23c07dfa&itok=0ECU1B5W)
Minimum wage, tax and benefits help for care workers
![a wooden table with a mobile phone and a pad of paper with the words 'SELF EMPLOYMENT' written on it. a wooden table with a mobile phone and a pad of paper with the words 'SELF EMPLOYMENT' written on it.](/sites/default/files/styles/responsive_4_3_600w/public/2024-03/6_self_employment_a_guide._michal_chmurski.jpg?h=e2bcc475&itok=LpemxacI)
Self-employment: a guide
![a phone showing apps for gig economy such as 'UBER', 'LYFT DRIVER', 'DASHER', 'FLEET', 'SHOPPER', 'GH DRIVERS', 'TASKER', 'ROVER' and another that cannot be seen. a phone showing apps for gig economy such as 'UBER', 'LYFT DRIVER', 'DASHER', 'FLEET', 'SHOPPER', 'GH DRIVERS', 'TASKER', 'ROVER' and another that cannot be seen.](/sites/default/files/styles/responsive_4_3_600w/public/2024-02/gig_economy._tada_images.jpg?h=3ae90e9c&itok=rA3TZDF7)