Recommendations made in a report by the National Audit Office to Revenue & Customs' management of tax debt, could improve tax debt collection processes for those on low incomes, according to the Low Incomes Tax Reform Group. The NAO's report looks into how the Revenue handles tax debt, for example excluding tax credits and child benefit overpayments, but for many low-income families tax debt and tax credits debt may co-exist. The LITRG suggests that the Revenue should consider the related tax credit issues when looking into the NAO's report recommendations. Chairman of the LITGR John Andrews, said: 'It is concerning to note that the report cites lack of resources in many instances where HMRC have failed to make progress. 'Again this calls into question the government's programme of "efficiency savings" through reduced staffing levels. This is a particular concern when it comes to the time that must be invested in the most vulnerable.' The LITGR raised fears that the Revenue could take the view that harsher and more vigorous pursuit of debt, in accordance with the recommendations, should take priority, ranking over the more time-consuming protection of those considered most vulnerable.