‘HMRC is under-resourced and operating on IT systems that are decades old. This means that sensible digital improvements, including the streamlining of information requested by HMRC, are being held up,’ warned the Administrative Burdens Advisory Board in its annual report.

‘Paper-based processes are still being introduced for new taxes and reporting requirements.’

Investment in technology is absolutely critical for HMRC, which is determined to force taxpayers onto digital services, with cost cutting falling on phone helplines. However, too many services cannot be fulfilled online, including basics like inheritance tax filing.