It should make it easier for people to understand that work pays. Universal Credit will furthermore provide individuals with a seamless route to enter, exit and re-enter work without running the risk of losing their entitlement. Although the marginal tax rates still remain relatively high, combined with an effective conditionality regime, the Universal Credit reform can change social attitudes to work in the long run. If the remaining weaknesses would be addressed, the gain from the reform in terms of making work pay and reducing poverty would be even bigger. Universal Credit depends on real time information on income, which is to be achieved through HM Revenue and Customs Real Time Information (RTI) project. System failure in the RTI could lead to unnecessary uncertainties and hardship for vulnerable groups in the transition period, especially if Universal Credit recipients were not receiving timely and correct payments.