The latest HMRC performance figures reveal that taxpayers waited an average of only nine minutes to reach a tax official in December which is the quickest waiting time it has reported in the entirety of 2021.

The average waiting time for the last quarter sat at 12 minutes which is the best the tax authority has seen this year with an average waiting time in Q2 being 12 minutes and 30 seconds and in Q1 it was 13 minutes.