Value for Money

Progress in implementing Universal Credit

Published 27 February 2024 4 recommendations Department for Work and Pensions BenefitsWork, welfare and pensions nao.org.uk
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.

Recommendations (4)

Source: NAO Recommendations Tracker · PAC follow-up below
4
Accepted
3
Implemented
1
In Progress
4
NAO Confirmed
Department for Work and Pensions
Rec 1 Accepted Work in Progress
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.
Page 12, Paragraph 22, point a Q2 2026-27
Department for Work and Pensions
Rec 2 Accepted Implemented
DWP should update its cost and benefit estimates to reflect the impact of the delay to the move of ESA claimants to UC.
Page 12, Paragraph 22, point b 10/2024
Department for Work and Pensions
Rec 3 Accepted Implemented
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.
Page 12, Paragraph 22, point c Summer 2025
Department for Work and Pensions
Rec 4 Accepted Implemented
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.
Page 12, Paragraph 22, point d 08/2024

Parliamentary Committee Follow-Up

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

Twenty-Ninth Report - Progress in implementing Universal Credit
Public Accounts Committee · 26 April 2024 · 16 recommendations
64th Report - Universal Credit
Public Accounts Committee · 26 October 2018