HMRC is currently reviewing consultation responses on plans to close its 281 enquiry centres by the end of 2014. The original decision, and launch of a pilot closure programme, was met with derision from many within the accountancy profession, particularly after the announcement came shortly after figures revealed the tax authority's current telephone service was unfit for purpose.

The enquiry centres, which give face-to-face help to around 2.5m people with tax queries each year, will be replaced by a new telephone service and home visits. The move is expected to save HMRC around £13m a year, although it will put 1,300 jobs at risk.

HMRC said the changes were the result of research from their 'behavioural evidence and insight team' and cost assessments that suggested improvements could be made to support taxpayers who need extra help.