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Official Statistics

Quality report: Tax Credits error and fraud statistics

Estimates of error and fraud within Working Tax Credit (WTC) and Child Tax Credit (CTC) have been produced for all years since their introduction in 2003 to 2004.

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The estimates are based on the results of HMRC’s Error and Fraud Analytical Programme (EFAP) which involves investigations by compliance officers into the circumstances, as reported at finalisation, in a stratified random sample of tax credit awards.

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