We each have our own views about the digital revolution. Operating in a digital world will come naturally to many, especially those having grown up in an electronic age, but for others, young, old and the many in-between, digital is and will be difficult, frightening and unsafe.

Those taxpayers awake to the new digital world will engage with HMRC with ease, and have no problems in ‘Asking Ruth’ when all is not clear (for those who have yet to engage with Ruth, she is HMRC’s virtual digital assistant), but whether or not she is available 24 hours a day matters not to those who are unable or unwilling to join the digital revolution; for them, engaging with Ruth will be a step too far.

HMRC must consider the needs and concerns of all taxpayers before forcing them down a fibre optic journey, that is if they are fortunate enough to own a computer, know how to use it and have reliable broadband. I have just spent three days in a wonderful part of the West Country with no mobile phone signal and an extremely poor, and intermittent, internet connection through a landline.