To achieve this the government intends to reform the rules about how taxpayers give consent to communicate digitally with HMRC by making it the default position.

The changes are in line with HMRC’s longer term strategy to increase the use of self-serve and digital channels and to provide services that are ‘easy to use, with increased support to remove barriers to digital services where appropriate’.

It also admits that HMRC guidance needs to be improved to make it more accessible and understandable for taxpayers.