There has been speculation the government will unveil multi-billion pound tax breaks for low-income families, through the tax credit and winter fuel payment systems.

BBC: Darling defends summit progress

So why not base the payment of the children's tax credit on the incomes of households rather than individuals?

ECONOMIST: The family

It is an "open secret" in Whitehall that the plans, which aim to bring most benefits and tax credits under a single payment called the "universal credit", are in trouble, Mr Byrne claimed in the Commons.

BBC: Democracy Live site links

Mr Speaker, I said that I would look at the administrative practicalities of other options that some Right Honourable and Honourable Members have suggested, including a one-off rebate or compensatory payment as well as changes to the tax credit system to allow the average losses to be offset.

BBC: Full statement: Tax changes

However, beginning in 2014, businesses with 50 or more full-time employees (or full-time equivalents) that do not offer affordable health insurance that provides a minimum level of coverage to substantially all of their full-time employees (and their dependents) may be subject to an employer shared responsibility payment if at least one of their full-time employees receives a premium tax credit to purchase coverage in an insurance Marketplace.

WHITEHOUSE: Our Top Stories

In effect what the Chancellor has said is that if an individual cannot afford to pay their tax any other way, the Revenue will be happy to collect the outstanding liability by credit card payment.

BBC: Money Talk

She also warned HMRC not to "take its eye off the ball" despite the fact that tax credits will become one of a number of benefits to be rolled into the new universal credit payment.

BBC: Margaret Hodge tells HMRC to 'get a grip' on tax credit fraud