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Tax Credits

As an ex-Treasury Minister, the right hon. Gentleman will know that the tax system uses the reasonableness test. If there was an error, it considers whether it would be reasonable to have known about it. That issue is being addressed as part of the review of the code of practice. A point that hon. Members have repeatedly made is whether it was entirely reasonable, given the information from HMRC, and its frequency and complexity, for the claimant to assume that it was correct. That is part of the review—I touched on it at the beginning of my statement today and dealt with it in greater detail in my statement on 26 May. The right hon. Gentleman will know from his experience at the Treasury how rights are explained by the Revenue, how information is played back by HMRC and how we ensure that the claimant knows what they should be telling HMRC and that HMRC is acting on it swiftly and correctly.