A number of sites have been closed which means that waiting times on HMRC phones lines may be longer than usual, while a number of niche specialist phone lines have been closed. Call centre resources are being focused on core areas, with personal tax services running near to full service capacity.

Business is expected to be back to normal by the start of next week.

HMRC said ‘the adverse weather this week has been affecting our staff and contact centres across the country.

‘HMRC staff are working hard to keep as many services open as possible, but we have had to close some of our sites.

'We’re working hard to answer calls but wait times may be longer than usual. Thank you for your continued patience.

‘We expect these services to be up and running again during the weekend and to be fully operational by the start of next week.’

Online services are unaffected, and support is also available through Twitter @HMRCcustomers and on Facebook.

Report by Sara White