Research and analysis

Understanding the impact of stopping tax credits on the self-employed: Phase 2

This research explored different ways to explain the process of in-year finalisation to self-employed tax credits claimants.

• From: HM Revenue & Customs
• Published: 15 September 2017

Documents

Understanding the impact of stopping tax credits on the self-employed: Phase 2

Ref: HMRC Research Report 440

PDF, 575 KB, 12 pages

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Details

In-year finalisation is the process that closes down a tax credits award, once Universal Credit has been claimed.

This research tested various ways of explaining what was required from self- employed claimants to enable them to close down their tax credits claim, once they had claimed Universal Credit. Previous research had identified that this was a particular issue for the self-employed.

The research explored a number of different methods to explain how to calculate the in-year income required by the in-year finalisation process.

Published 15 September 2017