HMRC is failing on the key metrics of responsiveness, ease and accuracy, according to the annual HMRC Charter report.

The report reviewed HMRC's performance against its Charter from April 2023 to March 2024.

The survey received over 1,600 responses, with complaints about service levels a recurring theme.

• 'Being responsive' scored the lowest of the Charter standards, with an average score of just 2.4 out of 10.
• 'Making things easy' and 'getting things right' also scored poorly, at 2.8 and 3.5 respectively.
• The remaining standards – 'being aware of your personal situation', 'treating you fairly', “recognising that someone can represent you', 'mutual respect' and 'keeping your data secure' – scored higher at 4.1, 5.0, 5.7, 5.6 and 6.8 respectively.

Richard Wild, the Chartered Institute of Taxation's (CIOT) Head of Tax Technical, said:

'Significant time is lost every day for members, their clients, and indeed HMRC themselves, due to delays and inefficiencies in dealing with HMRC.

'The three standards on responsiveness, ease and accuracy were by far the lowest scoring, which is disappointing as between them they represent the health of the tax system.

'Businesses are prevented from operating effectively due to the inability to obtain timely registrations or responses. Taxpayers' legitimate refunds are withheld or delayed. Guidance and correspondence from HMRC is misleading or incorrect. All these things are inhibitors on growth and investment.'