1920CSTD06 Child Benefit and Tax Credits Cases Leaving Full Time Non Advanced Education (FTNAE)

Descriptions

This research aims to develop a clearer understanding of the reasons some parents do not inform HMRC of changes in their children's circumstances. Specifically, to understand the reasons why Child Benefit and tax credits customers may not do this, and what they understand of their responsibility to inform HMRC when their child leaves full-time non advanced education (FTNAE). This will be achieved through in-depth qualitative interviews with Child Benefit and tax credits customers whose qualifying young person turned 16, 17 or 18 in the financial year 2018/19. Claimants not reporting FTNAE-related changes can lead to overpayments of both tax credits and Child Benefit. Tackling this growing risk group therefore has potential to reduce overall E&F, help customers to claim the correct entitlement, and provide insight that can also be applied to UC. Therefore, this research will be used to inform the development of HMRC's strategic and operational approach to the FTNAE error and fraud (E&F) risk, through education, targeted communications and nudge campaigns. This supports HMRC's overall E&F strategy to "Promote, Prevent, Respond", by focusing on proactively tackling E&F before it occurs.