Tax Credits: Research and reports

In this section you will find information on government research and reports as well as non-governmental research and reports.

You will find the history of the current tax credits system including the consultations, reports and debates that led to the Tax Credits Act 2002.

We have also included research reports by HMRC and annual reports by the Adjudicator’s Office and the Parliamentary Ombudsman.

Other Government reports on the tax credits system can also be found as well as links to some non-governmental reports.

Last reviewed/updated 9 June 2016