At a standards hearing before the Public Accounts Committee, MPs questioned HMRC officials about whether it would guarantee to continue to provide a phone service for agents in the face of deteriorating performance.

'Yes, wherever there is not a digital service and the agent cannot self serve, we will always offer a phone service,' said Angela MacDonald, deputy chief executive, HMRC (pictured).

‘But it is important, and it is as true for agents as direct taxpayers, where there is a digital service it is not an unreasonable expectation that agents will use it.

‘You have asked us before if we would value extra investment in this space, but when we look at overall value for money for taxpayers, as the funders of HMRC, then actually it is reasonable that any user of HMRC is using the most cost effective channel and if there is a digital channel they should use it.’

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