In the DWP's Annual Report and Accounts 2023-24 for the year ended 31 March 2024, page 97 onwards,..
The biggest area of overpayments is Universal Credit. Main reasons for this are inaccurate earnings fgures, failure to provide evidence/ engage, capital and living with a partner.
State Pension makes up 47% of beneft expenditure. This is also the biggest area of underpayments. Other areas are PIP, legacy benefts and Severe Disability Premiums.
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