Abstract
The Labour government’s 2003 tax credit reform served to export the costs of administrative simplicity to tax credit recipients, making them both responsible for reporting changes of circumstances and financially responsible for the consequences of not doing so. This article uses the results of a small-scale telephone survey of lone parents in receipt of tax credits to illustrate how the high volume of changes in claimants’ circumstances undermines the administrative efficiency of the tax credits system and how this can add to the financial stress experienced by certain vulnerable tax credit recipients.
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