Fewer than one in four taxpayers now say HMRC provides good customer service – the lowest result since the annual perceptions survey began in 2020.

The tax authority’s helplines and phone services continue to frustrate users. Among those who had telephone contact, nearly half rated the experience negatively. Trust, reliability, and ease of use have all declined, with fewer than a third of respondents describing HMRC as trustworthy and just a quarter expressing confidence in its performance.

Two-thirds of respondents did not believe HMRC was reliable, while a growing number expressed confusion about its role. Forty percent incorrectly thought it sets tax rules rather than simply enforcing government legislation.

Tax complexity is also a significant concern. Many respondents reported that their tax affairs had become more difficult over the past year, and these individuals were far more critical of HMRC’s service. The Government’s decision to freeze thresholds has pulled more people into the tax system, often for the first time.

Meanwhile, confidence in HMRC’s support for individuals and businesses remains low. Fewer than 20% thought compliance should be prioritised over support, and more than a quarter didn’t know.

The looming rollout of Making Tax Digital for Income Tax in April 2026 is also worrying advisers. With just 1,000 people signed up to the pilot and a third of sole traders still unaware of the changes, the risk of widespread non-compliance is growing.

The Chartered Institute of Taxation has called for HMRC to engage agents better and simplify access to digital systems.

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