“HMRC is undergoing a significant amount of change as it transitions to becoming a digital first organisation. This continues to cause frustration for taxpayers and agents who can’t deal with their issues through HMRC’s digital services and experience poor quality service when calling or writing to HMRC”. Lindsey Wicks, Senior Tax Technical Manager, ICAEW.
The latest Charter Stakeholder Group report, the independent assessment of HMRC’s performance against its own Charter, indicates that HMRC’s performance against key charter standards remains a concern, especially on responsiveness, getting things right and making things easy.
What is the Charter and how is it scored?
The HMRC Charter sets out the standard of service taxpayers should expect. Each year, the Charter Stakeholder Group, made up of bodies including the Chartered Institute of Taxation, ICAEW and ACCA, surveys taxpayers and agents and scores HMRC against each standard out of 10.
The 2025-26 assessment was based on 719 responses, and the results are published alongside HMRC’s annual report and accounts.
Of the seven standards assessed this year, six were flat or lower than 2025, and one improved.
- Being responsive was the lowest scoring standard for the third year running, at 2.8 out of 10, down from 3.0.
- Making things easy scored 3.25, with nearly two thirds of respondents rating HMRC three or below.
- Getting things right came in at 3.97, down from 4.1, with respondents citing gaps in staff training and inconsistent guidance.
- 82% of respondents said they don’t think HMRC is sufficiently accountable for meeting its own Charter.
- The remaining standards scored higher, though most were down slightly on 2025: keeping data secure 6.86, recognising that someone can represent you 6.31, mutual respect 5.89, and treating you fairly 5.25.
The comments behind the lower scores cover familiar ground for anyone who deals with HMRC regularly: postal delays, being passed between departments, and limited visibility over where a case has got to. The report notes that the consistency of these scores over several years points to a systemic issue rather than isolated cases.
Making Tax Digital
Feedback on MTD was one of the most negative parts of this year’s survey. Respondents raised concerns about extra cost and administration, software dependence, the burden of quarterly reporting and confusing processes, alongside a broader lack of confidence in HMRC’s ability to cope with MTD given its existing service issues.
Worth noting that the survey covers the year to 31 March 2026, just before MTD for Income Tax went live on 6 April 2026, so this feedback largely reflects anticipation rather than lived experience. How well MTD for Income Tax has landed in reality should become clearer once more people have filed under it.
Some progress made
According to ICAEW, HMRC met its target for answering calls in 2025/26 for the first time since 2017/18. ICAEW suggests with more people using digital services for routine queries (digital interactions now account for 77.1% of customer service contact, up from 65% five years ago) it takes some of the pressure off phone lines. Post handling times have improved, although they remain below target.
How Mitchell Charlesworth can help
If your business deals with HMRC on VAT, PAYE, Self Assessment or a compliance check:
- Build in extra time for queries, repayments or corrections, particularly anything that needs a person rather than an online form.
- Keep a record of contact with HMRC, including dates and what was discussed, which helps if a case needs to be escalated.
- Use an agent where it adds value. Knowing the right route through HMRC can save time when a case needs pushing along.
If HMRC is holding up a refund, a registration or a query affecting your business, our team can pick it up on your behalf and keep track of it until it’s resolved. Get in touch with Mitchell Charlesworth and we’ll take it from here.
