The latest annual report from the Charter Stakeholder Group remains highly critical of HMRC's service performance, with scores either stagnant or deteriorating across most standards. Alongside poor scores for responsiveness and ease of use, the report highlights overwhelmingly negative feedback on Making Tax Digital (MTD).
The Charter Stakeholder Group monitors HMRC's performance against the HMRC Charter, a set of service standards. The 2025-26 assessment was based on a survey of 719 taxpayers and agents who were asked to rate HMRC's performance against each standard on a scale of one to 10.
- Of the seven charter standards assessed, only one recorded an improved score compared with 2025.
Key findings
Being responsive
Being responsive was HMRC's lowest-scoring charter standard for the third year in a row, with an average score of 2.8 out of 10, down from 3.0 the previous year.
- Agents were more critical than taxpayers generally, giving HMRC a score of 2.6.
- Respondents highlighted:
- Persistent postal delays.
- Poor first-time resolution.
- Limited helpline expertise.
- Lack of queue visibility.
- No effective case tracking or escalation.
- Slow complaints handling.
- An imbalance between HMRC's response times and the deadlines it imposes on taxpayers.
- The report suggests that the consistently poor scores indicate systemic failures rather than isolated instances of poor customer service.
Making things easy
This category scored 3.25, making it HMRC's second-worst performing standard.
- Nearly two-thirds of respondents rated HMRC at three or below and more than a quarter gave a score of one.
- Agents were particularly critical of HMRC's continued push towards online tools.
- Respondents were also critical of the agent-dedicated phone line, citing difficulties in speaking to staff with sufficient technical knowledge and a lack of understanding of how agents work.
Getting things right
Getting things right scored 3.97, down from 4.1 in 2025. Almost one-fifth of all respondents gave a score of one.
- Respondents said HMRC staff often lacked sufficient training and expertise and that helpline services provided inconsistent guidance.
- A recurring observation was that correcting HMRC errors often requires multiple contacts and lengthy delays.
Accountability
Nearly 82% of respondents felt HMRC was not sufficiently accountable for meeting the Charter.
Comments noted that:
- HMRC would be more likely to address declining customer service if it were properly accountable under the Charter.
- HMRC faces no penalties for failing to meet standards.
- There is an imbalance of power between HMRC and agents or taxpayers, especially on timescales.
- HMRC staff do not appear to be aware of, or trained on, the Charter.
Digitalisation and transformation plans
Nearly 89% of respondents felt HMRC had not done enough to keep Charter standards central to its Transformation Roadmap.
- Many respondents felt that digitalisation was being prioritised over fairness, accuracy and support.
Making Tax Digital
The feedback on Making Tax Digital (MTD) was overwhelmingly negative.
Respondents described it as:
- Poorly designed.
- Badly communicated.
- Not fit for purpose.
Common concerns included:
- Extra cost and administration.
- Software dependence.
- Quarterly reporting burdens.
- Confusing processes.
- A lack of confidence in HMRC's ability to cope with the demands of MTD, given existing service and systems issues.
- A general feeling that MTD is uncommercial, offers little practical value and fails to reflect or support the realities of small businesses and agents.
The other charter standards
Other charter standards scored slightly higher, although most ratings still fell slightly compared with the previous year. The scores were:
- Keeping your data secure: 6.86 (7.03 in 2025).
- Recognising that someone can represent you: 6.31 (6.01 in 2025).
- Mutual respect: 5.89 (5.98 in 2025).
- Treating you fairly: 5.25 (5.34 in 2025).
Who makes up the Charter Stakeholder Group?
The Charter Stakeholder Group is made up of:
- Institute of Chartered Accountants in England and Wales.
- Low Incomes Tax Reform Group.
- Association of Chartered Certified Accountants.
- Chartered Institute of Payroll Professionals.
- Institute of Chartered Accountants of Scotland.
- The Association of Taxation Technicians.
- The Chartered Institute of Taxation.
- Institute of Financial Accountants.
Useful guides on this topic
HMRC's Customer Charter
HMRC's Charter sets out what taxpayers can expect from HMRC and what HMRC expect from taxpayers. The latest version was issued in November 2020.
MTD: Toolkit for accountants
What is the current timetable for Making Tax Digital (MTD)? When will MTD for Income Tax become mandatory? How will it work? Which clients will be excluded? What planning needs to be undertaken?
Professional Conduct in Relation to Taxation
The Professional Conduct in Relation to Taxation (PCRT) sets out the ethical and professional standards expected of members of the seven authoring professional bodies when advising on UK tax matters.
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