HMRC’s interaction with tax agents and taxpayers has long been central to the smooth running of the UK tax system. That interaction can be robust, transparent, challenging and collaborative, as required. Most tax agents operate in an open and collaborative manner, rather than a combative one, in order to agree practical solutions for their clients. I know I have always valued and appreciated such collaborative input from HMRC staff to reach a resolution for clients, and there are some great initiatives in a number of HMRC teams which aim to maintain communication and service levels.

However, HMRC’s overall levels have been declining for some years. This has been well documented, including most recently by the National Audit Office which revealed that taxpayers cumulatively spent the equivalent of nearly 800 years (7m hours) waiting to speak to an adviser in 2022/23 – more than double the 3.2m hours spent waiting in 2019/20. Similarly long response times can often be expected when dealing with letters sent by post to HMRC.

To read the article in full, visit the Tax Journal Here.