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This guide has been produced by the Low Incomes Tax Reform Group,
part of the Chartered Institute of Taxation. It is intended to provide general
information only and does not constitute advice.

You should neither act, nor refrain from action, on the basis of any information
in this guide. The law is complicated with tax and benefit laws changing often.
Before taking any action, you should get appropriate tax advice from a
professional adviser which is based on your particular circumstances. We have
done our best to ensure that the information in this guide is up to date as of
April 2018.

We have included links to third party websites and our own website to help you
understand more about certain topics. Links to other sites are followed at your
own risk and we accept no responsibility for those sites or their content
including whether the content is up to date. LITRG cannot give any guarantees
about the safety, suitability or reliability of the third party sites. We recommend
that you read the disclaimers on any other site that you visit from this guide.

Low Incomes Tax Reform Group of the Chartered Institute of Taxation
1st Floor, Artillery House, 11–19 Artillery Row, London SW1P 1RT
Email: litrg@ciot.org.uk
www.litrg.org.uk Design: www.thirdcolumndesign.co.uk

UK Representative Body on the Confédération Fiscale Européenne

Registered as a charity no. 1037771.