Research and analysis

Measuring error and fraud in the COVID-19 schemes

Our approach to and measurement of error and fraud for each of the main COVID-19 support schemes.

• From: HM Revenue & Customs
• Published: 4 November 2021
• Last updated: 17 July 2023 — See all updates

Documents

Error and fraud in the COVID-19 schemes: methodology and approach (an update for 2023)

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Details

We publish our final estimates for error and fraud for each of the main COVID-19 support schemes – the Coronavirus Job Retention Scheme and the Self-Employment Income Support Scheme – in our Annual Report and Accounts 2022 to 2023.

The methodology and approach paper provides further breakdowns of those final estimates and sets out in detail the data sources and methodology for deriving those estimates.

Previous versions

You can find a previous versions on The National Archives website:

• second version, published 18 July 2022
• first version, published 4 November 2021.

Published 4 November 2021
Last updated 17 July 2023 + show all updates

1. 17 July 2023

   Published 'Measuring error and fraud in the COVID-19 schemes: methodology and approach (an update for 2023)' and archived previous publications.

2. 18 July 2022

   Published 'Measuring error and fraud in the COVID-19 schemes: methodology and approach (an update for 2022)' and archived previous publications.

3. 4 November 2021

   First published.