Chartered Institute of Taxation (CIOT)

The CIOT is the leading professional body in the United Kingdom concerned solely with taxation. The CIOT is an educational charity, promoting education and study of the administration and practice of taxation. One of our key aims is to work for a better, more efficient, tax system for all affected by it – taxpayers, their advisers and the authorities. The CIOT’s work covers all aspects of taxation, including direct and indirect taxes and duties. Through our Low Incomes Tax Reform Group (LITRG), the CIOT has a particular focus on improving the tax system, including tax credits and benefits, for the unrepresented taxpayer.

Latest articles

Opinion
CIOT: Child benefit charge decision time for families
CIOT: Child benefit charge decision time for families

Families with children and a parent with over £50,000 a year income are being warned that the deadline is approaching for a decision on whether to opt out of receiving child benefit or to continue to receive it and effectively repay some or all of it at a later date via the new ‘high income child benefit charge’ (HICBC).