Information on help with the digital claim was not collected before December 2016. The table below provides the requested information we hold.

• The data supplied is derived from unpublished management information which was collected for internal Departmental use only, and has not been quality assured to
  National Statistics or Official Statistics publication standard. These results can change retrospectively as further information is received. They should therefore be treated with caution.
• The numbers provided are the number of claimants that answered ‘yes’ to the question 'Did you have help making your claim’.
• Information on help with the digital claim was not collected before December 2016.
• Figures are rounded to the nearest 1,000.
• These figures are for GB.

The information requested is not readily available and to provide it would incur disproportionate cost.

To help claimants using online services, Universal Support is available, which is advice, assistance or support to help Universal Credit claimants with managing their claim or award. From 1 April 2019 Citizens Advice (England and Wales) and Citizens Advice Scotland will deliver a new “Help to Claim” service to support vulnerable claimants through the process of making a claim to Universal Credit.

For those unable to access or use digital services, assistance to make and maintain their claim is available via the Freephone Universal Credit helpline. The Universal Credit Service Centre will establish the best means of support available, which could be signposting to Universal Support delivered locally, the local Jobcentre Plus office or telephony support. A home visit can also be arranged to support a claimant in making their initial claim and completing any other administrative tasks required to ensure the claimant receives the correct payment.

At the end of every tax year HM Revenue and Customs (HMRC) electronically reviews all individual PAYE records to see whether or not the correct amount of tax and National Insurance Contributions for the year has been paid. Where there is an under or overpayment, HMRC notifies the individual through issuing form P800.

For 2012-13, of the 45.3 million accounts reviewed, there were 5.65 million P800 forms issued. HMRC does not hold comparable figures for the tax years prior to 2012-13.

At the end of every tax year HM Revenue and Customs (HMRC) electronically reviews all individual PAYE records to see whether or not the correct amount of tax and National Insurance Contributions for the year has been paid. Where there is an under or overpayment, HMRC notifies the individual through issuing form P800. The table below shows the number of accounts reviewed and the number of P800 forms issued for 2013-14 and 2014-15. Final figures for 2015-16 are not yet available.

The vast majority of referrals are correct, however the Department is committed to driving best practice therefore in January 2014 the Department introduced a Provider Quality Assurance Framework to support providers in the completion of high quality and appropriate sanction referrals. To back this up in the autumn of 2014 the Department is starting a pilot in which Jobcentre Plus Labour Market Decision Makers will work directly with providers and provide on site coaching to help them eradicate inappropriate sanction referrals.

No estimate has been made of the number of incorrect 2013-14 P800 Tax Calculation notices likely to be issued in July 2014.

Last year analysis indicated an accuracy level of over 99% in respect of 2012-13 P800 Tax Calculations where HM Revenue & Customs held the customers information.