But shadow minister Stephen Timms said the government had failed to heed warnings about the time needed to create the Universal Credit system.

BBC: Universal Credit: MPs raise fraud concerns

Universal Credit calculations depend on salary data from HMRC's new PAYE Real Time Information system.

BBC: Benefits reform trial scaled back

The MPs criticise the decision to change council tax benefit at a time when the entire welfare system is being overhauled - and many individual benefits consolidated into a single Universal Credit.

BBC: MPs warn over council tax benefit changes