Tax Credits: Research and reports

In this section you will find information on government 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, annual reports by the Adjudicator’s Office and the Parliamentary Ombudsman and other Government reports on the tax credits system.

Last reviewed/updated 1 July 2022