A survey of HM Revenue & Customs employees has indicated that the workforce is suffering low morale, with only 35% agreeing that they feel valued and recognised. The recent overtime ban has also raised issues concerning backlogs and delays in work as only a minimal - 11% - of staff believe that the department is well managed. Referring to the overtime ban, the Public and Commercial Services Union's general secretary Mark Mark Serwotka said: 'HMRC's growing reliance on overtime to mask 19,000 job cuts is unsustainable and unacceptable. Services to the public are suffering as the department seeks to cut 25,000 jobs by 2011.' But HMRC told the Financial Times that efficiency would not be affected by the overtime ban. A spokesman for HMRC said that the department has 'recognised' the work it has to do to improve staff moral and has 'already put in place a wide range of measures to address staff concerns'.