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This report presents the latest findings from the 2013 to 2014 Error and Fraud Analytical Programme, which measures error and fraud in the tax credits system.
Our published revisions policy is to release revised statistics if new information on the cases sampled leads to a change of 0.2 percentage points or more in the rate of error and fraud. The revision of 0.3 percentage points meets this policy.
Two factors contributed to the revision, both of which are part of the normal cycle of tax credits. The primary reason is the need to project the outcome of cases which were not closed at the time of producing the original estimate. A secondary factor is new information on cases due to the appeals process. We publish the statistics as soon as we are able to produce a robust estimate so these factors cannot be fully accounted for until later.