Research and analysis

Understanding customer errors in tax credits

Research exploring why some customers do not fully comply with the requirements for reporting and managing their tax credits claim.

Documents

Understanding customer errors in tax credits

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

HM Revenue and Customs (HMRC) commissioned this research to understand why some tax credits customers make errors and do not fully comply with the requirements for reporting and managing their claim.

The research explores how tax credit customers manage their claim in relation to income and working hours (focusing on drivers behind their thoughts and behaviours), to identify any aspects of the tax credits claim management process that customers do not understand, and help to support customers to accurately manage their tax credits claim in the future.

Ipsos MORI conducted 52 in-depth interviews with tax credits customers with work hours or income errors. All customers interviewed had a compliance intervention and a subsequent amendment to their claim and a resulting over or underpayment.

Published 28 August 2019