Progress towards implementation of Universal Credit - LITRG response to Work and Pensions Committee inquiry

The LITRG wish to draw the Committee's attention to five aspects of the implementation of Universal Credit: the accumulation and transition of tax credit debt; the situation of claimants who will be self-employed; the potential difficulties inherent in a substantial shift to online claiming; aspects of the RTI feed from HMRC to DWP; and the impact of the civil penalty where claimants' PAYE data is erroneous.