Abstract
This article examines the policy, administrative and compliance issues that have arisen with the UK Working Tax Credit (WTC) and Child Tax Credit (CTC). It provides a critical commentary on overpayments; underpayments; error and fraud; take-up; and employer compliance costs. From a social policy perspective, these problems have damaged the effectiveness of tax credits, and from public policy and public finance viewpoints, they have damaged the reputation of HM Revenue & Customs (HMRC) and HM Treasury. There is a strong case for a re-examination of the programme and its administration, to see if realistic reforms could deliver a more effective system.
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