If you are a Scottish taxpayer with taxable income of more than £26,561 per year, and you are paying into a pension scheme, you may be able to claim extra tax relief on top of the tax relief you receive automatically. In this article, we explain the tax relief available for the two main types of ...

This page gives an overview of how the transitional element is calculated. Although the calculations take into account all legacy benefits, the information on this page focuses only on tax credit claimants.

The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation (CIOT) (Registered Charity Number 1037771).

The Low Incomes Tax Reform Group (LITRG) is warning that the spectre of another ‘side hustle’ tax controversy looms as online platforms like eBay, Vinted and Deliveroo start sending reports to HMRC on the income of their sellers in January.

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. 

If you have a new source of taxable income which started between 6 April 2023 and 5 April 2024, which you may need to pay tax and/or national insurance on, you may need to fill in a tax return. If you do not already complete self assessment tax returns, you must notify HMRC of the type of income ...