The performance was compared against the standards in the November 2020 Charter and was largely based on feedback gathered from the members of the institutes.

Key points in the Charter published by HMRC, included bolstering its decision appeal system, being responsive to complaints, and providing clear and consistent information.

The watchdogs say the overall assessment on HMRC’s performance against the Charter ‘reflects the limited resources available to it’ and as a result HMRC has struggled to provide a ‘satisfactory level of operational business as usual performance’.

Although the report does commend HMRC for its work in delivering the government’s covid-19 financial support schemes alongside many policy changes and easements, this significantly affected the ‘day-to-day experience of taxpayers and agents dealing with the tax system’, which was seen to have deteriorated further during the year.

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