Jim Harra, chief executive of HMRC said: ‘In light of the exceptional circumstances, we didn’t set formal performance targets – but many of our customer service levels have nevertheless not been where we would wish them to be, and I’m sorry that some customers and agents have experienced delays when dealing with us.

‘I’m pleased with the recovery we’ve made so far – but as a department we also recognise that our customer service position still isn’t back to where it should be, and it’s clear we will carry on experiencing pressure in the current financial year, as we work to support customers through continuing economic challenges. We’re fully focused on ensuring we have the right resources where we need them to make further progress and deliver a consistent service for customers.’

HMRC rece