As the new tax year starts, the problems facing HMRC, tax advisers and taxpayers are only going to get worse.

It is already well documented that HMRC services have fallen to unacceptable levels.

Glenn Collins, head of technical and strategic engagement at ACCA, said: ‘The March Budget was completely silent on the problems and so missed the opportunity to resource the UK’s tax authority adequately.

‘Looking ahead to some of the changes to the tax system we know about, the problems facing HMRC, tax advisers and taxpayers are only going to get worse. ACCA members and other tax advisers are facing long delays – hanging on the phone for an hour or more to sort out the simplest query with HMRC.