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!
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
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
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)
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.
Elective Deductions Model (EDM) – an explainer for advisers
Warning: Tax scam letter
Received an unexpected communication from HMRC? It could be part of a one to many approach
Do you understand how Scottish income tax works?
Do you understand how income tax works?
P800 tax refund letters – action needed!
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...
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. ...
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. "
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’....
A better deal for the low-income taxpayer
The LITRG has published a paper ‘A better deal for the low-income taxpayer'....
Resources
Tax and NIC rates and bands
Minimum wage, tax and benefits help for care workers
Self-employment: a guide
