Evaluation of those invited to move to Universal Credit from tax credits
This evaluation report follows the cohort of households invited to move to Universal Credit from tax credits.
Applies to England, Scotland and Wales
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This report summarises the characteristics, behaviours and outcomes of households in Great Britain who were receiving tax credits only (Working Tax Credit, Child Tax Credit or both) and were invited to move to Universal Credit through the managed migration process. It covers households up to the closure of the tax credit system in April 2025.