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Source · National Audit Office

Progress in implementing Universal Credit

One in five people on Tax Credits who were invited to move to Universal Credit (UC) did not then claim UC and had their benefits stopped.

Published: 27 Feb 2024 Recommendations: 4 Type: Value for Money NAO confirmed: 4 Department: Department for Work and Pensions
Dept: Department for Work and Pensions Topics: BenefitsWork, welfare and pensions nao.org.uk →

Recommendations

4 items
4 accepted 4 implemented

Recommendation 1

Addressee: Department for Work and Pensions · Source location: Page 12, Paragraph 22, point a

DWP should continue to build its evidence base on how effectively UC is working, through monitoring, research and evaluation, as part of its ongoing work on benefits realisation generally and on assessing labour market impact specifically.

Response position: Accepted

Delivery: Implemented · Q2 2026-27 · Confirmed by NAO

Recommendation 2

Addressee: Department for Work and Pensions · Source location: Page 12, Paragraph 22, point b

DWP should update its cost and benefit estimates to reflect the impact of the delay to the move of ESA claimants to UC.

Response position: Accepted

Delivery: Implemented · 10/2024 · Confirmed by NAO

Recommendation 3

Addressee: Department for Work and Pensions · Source location: Page 12, Paragraph 22, point c

DWP should continue the research and testing needed to develop a better understanding of why some legacy benefit claimants do not claim UC and take prompt action, where the evidence indicates it is needed, to adapt its approach and address barriers to claiming.

Response position: Accepted

Delivery: Implemented · Summer 2025 · Confirmed by NAO

Recommendation 4

Addressee: Department for Work and Pensions · Source location: Page 12, Paragraph 22, point d

DWP should put in place arrangements, informed by its research and testing, to provide effective support for DWP legacy benefit claimants as potentially more vulnerable claimants move to UC.

Response position: Accepted

Delivery: Implemented · 08/2024 · Confirmed by NAO

Public Accounts Committee follow-up

2 reports

The Public Accounts Committee examined this NAO report and published its own recommendations. The government responds to PAC recommendations via Treasury Minutes.