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There will be some extra money to top up universal credit payments.
In the first scene, a family eating breakfast are told their child tax credit payments are to be stopped.
The firm, which was given the power to cut or suspend tax credit payments, wrote to 324,000 people.
Claimants will have housing benefit and pension credit payments stopped if they go abroad for longer than four weeks.
Mr Duncan Smith said tax credit payments had risen by 58% in 2005 and by more than 20% in the two years before the 2010 election.
Greg Hands, chief secretary to Treasury, said Labour needed to explain how they would afford to restore tax credit payments to their previous level.
This is a bipartisan issue, as evidenced by Senator Claire McCaskill's call to the Internal Revenue Service last fall to immediately end the fraudulent child tax credit payments.
He may be able to apply for an advance payment but he will have to pay this back through future Universal Credit payments.
If you are poor and owe HMRC a few thousand because it miscalculated your tax credit payments, expect the approach to be entirely different.
As a result, "families may find themselves struggling to repay money from much reduced universal credit payments as a consequence of the department's poor performance".
Duncan Smith said tax credit payments had risen by 58% in 2005 and by more than 20% in the two years before the 2010 election.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com