This guidance note explains that for someone who has been out of work for a while, the work environment can be a daunting place. The authors recommend measures to provide encouragement and support during this transition, and for those in relatively low-paid work. They explain that this is precisely what the UC work allowances were designed to do when the CSJ first developed this reform. They argue that cutting tax credits and the UC working allowances were not the most appropriate way of managing welfare expenditure and disproportionately affect those in low-paid work. They conclude that as the Prime Minister has an opportunity to change that, the strengthening of UC work allowances is an extremely efficient way of supporting more than three million people who need it most. This would reward them for working hard to provide for themselves and their families. The CSJ strongly urges the Government to consider this proposal to help ensure that the UK remains a society that works for everyone.