ICAEW has flagged up concerns about HMRC plans to close its enquiry centres, saying not enough time has been given to evaluating the possible effects of such a move.

The institute is concerned that the timescale for HMRC to run its pilot of alternative approaches and evaluate the results before enquiry offices are closed is too short.

The comments come in the institute's response to HMRC's consultation document, Supporting customers who need extra help - a new approach which outlines a number of proposals for improving its services.

ICAEW says the proposal to close enquiry centres is likely to be of most concern to the public. It says there is likely to be an on-going need for face-to-face contact of some description, not necessarily confined to those identified by HMRC as needing extra help, and that alternative ways of making face-to-face contact should be provided if enquiry centres are closed.

The institute says it does not believe that HMRC's telephone service, although improving, is yet capable of meeting that demand in terms of both time and quality of response. It also has concerns about whether HMRC's plans to make home visits would work in practice.

ICAEW wants HMRC to consider reviewing the use of each existing enquiry centre. Where there is extensive use of a particular centre, the institute argues that centre should be kept open or, if this is not practical, then it suggests HMRC should introduce the use of mobile enquiry offices at specific locations on a regular basis.