Research and analysis

Understanding customer notification of qualifying disability benefits in tax credits

A research report summarising findings from qualitative research into disability notification for tax credits.

Documents

Details

Claimants entitled to a disability element of Working Tax Credit (WTC) and/or Child Tax Credit (CTC) should notify HM Revenue and Customs (HMRC) when they begin to receive, or stop receiving, a qualifying disability benefit from the Department for Work and Pensions (DWP). This enables HMRC to appropriately adjust tax credit claims to reflect these changes. HMRC conducted analysis which indicated that some claimants were confused about rules and responsibilities regarding notification of changes, in relation to the disability element of their claim.

In response, HMRC commissioned IFF Research to provide insights on the possible barriers which prevent claimants from notifying HMRC of changes. Within the research there was also a focus on how HMRC can better support and communicate with claimants about their reporting responsibilities.

The qualitative research was conducted in 2 phases and consisted of 38 in-depth interviews and 5 focus groups.

The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue and Customs.

Published 26 January 2023