Research and analysis

Working Tax Credits and self-employed claimants

Research exploring what claimants do after either providing, or failing to provide, sufficient evidence to meet the new self-employment check.

• From: HM Revenue & Customs
• Published: 28 August 2019

Documents

Working Tax Credit and self-employed claimants

Ref: HMRC Research Report 549

PDF, 1.31 MB, 52 pages

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Details

Following the introduction of a new self-employment check in order to qualify for Working Tax Credits (WTC) in April 2015, HM Revenue and Customs (HMRC) commissioned this research to understand why claimants chose to become self-employed, the impact of WTC on their business and what actions they took if they failed to meet this new criteria.

IFF Research conducted 51 in-depth face-to-face or telephone interviews with self-employed claimants who did or did not meet the new criteria applied in April 2015.

Published 28 August 2019