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We do not agree with all the conclusions in the NAO report because it did not take into account the impact of the changes. We agree with some of the conclusions, such as the fact that we should continue with the roll-out and speed it up and on the progress made. The habitual residence test ensures that someone is legally entitled to a benefit. Verification was increased in 1994 and tightened in 2004. If someone fails the habitual residence test, they can reapply three months later when they can show that they have links to the country.