Tax Credits: Research and reports
For those interest in the tax credits system between 2003 and its end date in 2025, you can read the various HMRC research and reports published about the system during that time.
You will find the history of the tax credits system including the consultations, reports and debates that led to the Tax Credits Act 2002.
We have also included historic research reports by HMRC, annual reports by the Adjudicator’s Office and the Parliamentary Ombudsman and other Government reports on the tax credits system.
Last reviewed/updated 1 April 2025