There is still widespread ‘frustration and uncertainty’ experienced by taxpayers when dealing with HMRC, with complaints about the complexity of online guidance and issues when calling phone lines, saying some problems appeared to be resolved on the phones only to resurface later, requiring more calls.

The annual independent HMRC perceptions survey of nearly 3,000 taxpayers found that only 46% of respondents only use online services, while a staggering 33% only communicate with HMRC by letter.

Phone systems were still one of the biggest problems for taxpayers generally.