The latest annual report assessing HM Revenue & Customs’ (HMRC) performance against its Charter suggests that many taxpayers and professional agents continue to experience difficulties when dealing with the department.

Based on feedback from 719 taxpayers and agents, the report found that HMRC’s performance either declined or remained largely unchanged across most of the Charter standards compared with the previous year. Of the seven Charter standards assessed, only one – recognising that someone can represent you – recorded an improved score compared with 2025.

Service quality remains a key concern

Three areas attracted the lowest scores from respondents, with scores marked out of 10:

  • Being responsive remained the lowest-rated standard, with a score of 2.8.  Feedback highlighted long postal delays, lack of queue visibility, limited helpline expertise, difficulties resolving issues at the first point of contact and slow complaints handling.
  • Making things easy also scored poorly at 3.25, particularly among professional agents, with many respondents criticising HMRC’s continued push towards online tools.
  • Getting things right saw a slight decline compared with last year, with a score of 3.97. Respondents reported concerns about inconsistent technical knowledge among HMRC staff and the time taken to correct mistakes when they occur.

Positive scores in some areas

Some aspects of HMRC’s service received more favourable feedback. In both 2025 and 2026, respondents gave the highest scores to HMRC’s handling of data security and its recognition of authorised agents acting on behalf of taxpayers. The standards relating to treating people fairly and showing mutual respect also remained above average.

Accountability and digital transformation

The report also explored whether respondents believe HMRC is sufficiently accountable for meeting the commitments set out in its Charter, with 81.59% saying it is not. Many respondents felt that customer service standards have declined and that greater accountability under the Charter could help drive improvements.

Respondents also expressed concerns that HMRC’s ongoing Transformation Roadmap places greater emphasis on digital services than on accuracy, fairness and access to support for those who need it.

Making Tax Digital remains a significant issue

Making Tax Digital (MTD) featured prominently in the feedback, with many respondents expressing concerns about the additional administrative burden and costs, software dependence and quarterly reporting requirements.

Some questioned whether the system delivers sufficient practical benefits, while others were uncertain whether HMRC’s existing systems and customer service levels are equipped to support its continued rollout.

How M+A Partners can help

While the report highlights the challenges some taxpayers and agents continue to experience when dealing with HMRC, taking a proactive approach can help reduce the impact. Maintaining accurate records, allowing sufficient time to deal with HMRC queries and seeking professional advice where needed can make the process smoother.

Our team can help you navigate HMRC processes, respond to enquiries and ensure your tax obligations are met efficiently.

Written by