Tell ABAB report 2025 to 2026
Published 15 September 2026
© Crown copyright 2026
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1. Foreword
As Chair of the Administrative Burdens Advisory Board (ABAB), I am pleased to present the findings from the 2026 Tell ABAB Survey.
ABAB’s role is to represent the interests of small businesses and to help ensure that HMRC understands the challenges they face when interacting with the tax system. One of the most important ways we achieve this is through the Tell ABAB Survey, which gives businesses and agents the rare opportunity to share their experiences directly with us, and therefore the government.
I would like to thank everyone who took the time to complete this year’s survey. The response has been exceptional, with 10,195 businesses and agents sharing their views between 15 April 2026 and 29 April 2026. This provides ABAB with its strongest evidence base to date and demonstrates the value that customers place on having their voices heard.
As in previous years, the survey reinforces the importance of listening to customer experience. Behind every statistic is a business owner, agent or representative trying to meet their obligations while running a business. Understanding those experiences helps ABAB identify where burdens remain and where improvements can make the greatest difference.
The Tell ABAB Survey has become an important mechanism for driving improvement by providing HMRC and ABAB with direct insight from small businesses and agents. Survey findings have influenced discussions on customer service, GOV.UK guidance, Making Tax Digital, communications and wider customer experience. By identifying emerging issues and providing robust evidence of customer concerns, the survey has helped ensure that the voices of small businesses are reflected in policy development, operational improvements and future engagement activity.
ABAB will continue to work closely with HMRC to ensure that the insights gathered through this survey help drive future improvements to services, guidance and processes. The findings will continue to inform, challenge and influence decision-making, with the shared aim of making the tax system easier, quicker and simpler for small businesses and their agents.
I hope that you find this report both informative and useful, and I would once again like to thank everyone who contributed their time, feedback and experiences to this year’s survey.
Dame Teresa Graham DBE
Chair, Administrative Burdens Advisory Board (ABAB)
2. Executive Summary
The 2026 Tell ABAB Survey received a record 10,195 responses, with 88% directly from small businesses and 12% from agents representing businesses, providing ABAB with its largest and most comprehensive evidence base to date.
The findings have been grouped around 5 key themes: respondent profile and survey access; Making Tax Digital (MTD); HMRC communications and guidance; engagement with HMRC through contact channels and digital services; and the use of digital accounts, including the Personal Tax Account (PTA), Business Tax Account (BTA) and HMRC App.
The survey identified several areas of improvement since 2025. Respondents reported more positive perceptions of Making Tax Digital for Income Tax, with an increasing proportion indicating that it would have little or no impact on their business. Satisfaction with the HMRC App also improved, with fewer respondents rating the service poorly and more reporting positive experiences. The survey’s significantly higher response rate also provides a broader and more robust evidence base from which to understand customer experience.
However, the findings also highlight a number of continuing challenges. Many respondents remain concerned about the costs, time commitments and practical implications associated with Making Tax Digital. Difficulties accessing support, navigating guidance and understanding communications continue to contribute to administrative burden. Feedback also suggests that customers want more services to be available online, while improvements are still needed across contact channels, particularly telephone and webchat services.
A recurring theme throughout the survey was the importance of clear, timely and accessible communication. Respondents highlighted challenges understanding correspondence, finding relevant and consistent information and navigating GOV.UK guidance. The findings reinforce the need for services, processes and communications that are designed around customer needs and make it easier for customers to comply with their obligations.
The evidence gathered through the 2026 Tell ABAB Survey provides valuable insight into the experiences of businesses and agents across the tax system. ABAB will use these findings to support its ongoing engagement with HMRC, helping to identify opportunities to reduce administrative burdens and improve the customer experience. The detailed findings contained within this report will inform future discussions, recommendations and improvements aimed at delivering a tax system that is simpler, quicker and easier for small businesses and their agents to navigate.
3. Introduction
This report examines survey responses in detail, with each table showing collated survey responses.Where possible, this report also compares responses to equivalent questions in the 2025 Tell ABAB survey. In those situations, the count of responses and the percentage of respondents who answered the question are both presented. Additionally, the final column compares the 2 proportions and how they differ in terms of percentage points. For instance, if an option in the 2026 survey carries 50% of the responses and carried 45% of the responses in the 2025 survey, this would be a percentage point difference of 5%. A positive percentage point difference indicates a greater proportion of customers in 2026 selected that option compared to 2025. A negative difference indicates that the proportion was higher in 2025. Given the differing levels of responses between the 2 years, some caution must be exercised in the conclusions that might be drawn from these comparisons.
Note: respondents did not have to answer all questions, so the number of responses received can change on a question by question basis.
There were 10,195 responses to the 2026 Tell ABAB survey which ran from 15 April to 29 April 2026. We are delighted this is a significant increase on the responses received from the 2025 survey which ran from 17 July 2025 to 31 July 2025. This is a record breaking number of responses surpassing 2024’s record of 10,052.
4. Accessing the survey
4.1. How was the survey received?
| How did you receive this survey? | Count of Responses | As % of total | As % of answered |
|---|---|---|---|
| Email from HMRC | 9,949 | 97.6% | 97.7% |
| Email from professional body | 83 | 0.8% | 0.8% |
| Email from colleague | 47 | 0.5% | 0.5% |
| Link on GOV.UK page | 21 | 0.2% | 0.2% |
| Other | 81 | 0.8% | 0.8% |
| Total answered | 10,181 | 99.9% | 100% |
| How did you receive this survey? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Email from HMRC | 9,949 | 3,023 | 97.7% | 96.2% | 1.6% |
| Email from professional body | 83 | 48 | 0.8% | 1.5% | -0.7% |
| Email from colleague | 47 | 32 | 0.5% | 1.0% | -0.6% |
| Link on GOV.UK page (note) | 21 | Not applicable | 0.2% | Not applicable | Not applicable |
| Other | 81 | 41 | 0.8% | 1.3% | -0.5% |
| Total answered | 10,181 | 3,144 | 0 | 0 | 0 |
Note: Link on GOV.UK page was not an option in 2025
5. About you
5.1. Business and agent split
Just under 88% of responses came from businesses, with just over 12% from agents. This represents a 10.8% percentage point shift towards businesses completing the survey compared with last year.
| Are you a business or an agent | Count of Responses | As % of total | As % of answered |
|---|---|---|---|
| Business | 8,966 | 87.9% | 87.9% |
| Agent | 1,229 | 12.1% | 12.1% |
| Total answered | 10,195 | 100% | 0 |
| Are you a business or an agent | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Business | 8,966 | 2,427 | 87.9% | 77.1% | 10.8% |
| Agent | 1,229 | 719 | 12.1% | 22.9% | -10.8% |
| Total answered | 10,195 | 3,146 | 100% | 100% | 0 |
5.2. Age profile
The largest proportion of respondents once again came from the 55 to 64 age group.
Numbers of respondents from the lower age groups (up to 24 and 25 to 34) remain low.
Business respondents were concentrated in older age groups: aged 55 or over, with the largest group aged 55 to 64. This suggests the business feedback is largely shaped by more established or older respondents, while younger business owners made up only a small share of responses.
| What age are you? | Count of responses | As % of total | % of answered (2026 survey) |
|---|---|---|---|
| Up to 24 | 40 | 0.4% | 0.4% |
| 25 to 34 | 320 | 3.1% | 3.1% |
| 35 to 44 | 1,117 | 11.0% | 11.0% |
| 45 to 54 | 2,307 | 22.6% | 22.7% |
| 55 to 64 | 3,662 | 35.9% | 36.0% |
| 65+ | 2,360 | 23.1% | 23.2% |
| Prefer not to say | 367 | 3.6% | 3.6% |
| Total answered | 10,173 | 99.8% | 0 |
| What age are you? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Up to 24 | 40 | 8 | 0.4% | 0.3% | 0.1% |
| 25 to 34 | 320 | 105 | 3.1% | 3.3% | -0.2% |
| 35 to 44 | 1,117 | 314 | 11.0% | 10.0% | 1.0% |
| 45 to 54 | 2,307 | 702 | 22.7% | 22.4% | 0.3% |
| 55 to 64 | 3,662 | 1,100 | 36.0% | 35.1% | 0.9% |
| 65+ | 2,360 | 770 | 23.2% | 24.5% | -1.3% |
| Prefer not to say | 367 | 139 | 3.6% | 4.4% | -0.8% |
| Total answered | 10,173 | 3,138 | 100% | 100% | 0 |
5.3. Number of employees
75% of responses came from businesses and agents with 5 employees or less, up from around 70% last year. There was a 2.5 PP decrease in responses from businesses and agents with 21 or more employees.
| Other than you, how many employees do you have? | Count of Responses | As % of total | As % of answered |
|---|---|---|---|
| 0 to 5 | 7,650 | 75.0% | 75.0% |
| 6 to 10 | 844 | 8.3% | 8.3% |
| 11 to 20 | 639 | 6.3% | 6.3% |
| 21+ | 1,062 | 10.4% | 10.4% |
| Total answered | 10,195 | 100% | 0 |
| Other than you, how many employees do you have? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| 0 to 5 | 7,650 | 2,197 | 75.0% | 69.8% | 5.2% |
| 6 to 10 | 844 | 291 | 8.3% | 9.2% | -1.0% |
| 11 to 20 | 639 | 253 | 6.3% | 8.0% | -1.8% |
| 21+ | 1,062 | 405 | 10.4% | 12.9% | -2.5% |
| Total answered | 10,195 | 3,146 | 100% | 99.9% | 0 |
5.4. Turnover
The highest proportion of respondents declared a turnover between 0 to £30,000. This was the case in 2025 also.
Comparisons with 2025 turnover figures are not included in this report as the 2025 survey used slightly different values relating to the VAT registration threshold.
| What is your annual turnover? | Count of responses | As % of total | As % of answered |
|---|---|---|---|
| £0 to £30,000 | 2,070 | 20.3% | 20.3% |
| £30,001 to £50,000 | 964 | 9.5% | 9.5% |
| £50,001 to £90,000 | 1,380 | 13.5% | 13.5% |
| £90,001 to £150,000 | 1,390 | 13.6% | 13.6% |
| £150,001 to £250,000 | 911 | 8.9% | 8.9% |
| £250,001 to £500,000 | 991 | 9.7% | 9.7% |
| £500,001 to £999,999 | 735 | 7.2% | 7.2% |
| £1 Million to £2 Million | 664 | 6.5% | 6.5% |
| £2 Million+ | 1,090 | 10.7% | 10.7% |
| Total answered | 10,195 | 100% | 0 |
5.5. Number of clients (agents only)
There was an increase of 9.3% in the proportion of respondents with 0 to 25 clients in the 2026 survey. A smaller increase (2.8%) was seen from respondents with 500+ clients. Responses from those who have between 201 and 500 clients fell by 5.4%.
| How many clients do you have? | Count of responses | As % of total | As % of answered |
|---|---|---|---|
| 0 to 25 | 357 | 29.0% | 29.0% |
| 26 to 50 | 144 | 11.7% | 11.7% |
| 51 to 100 | 201 | 16.4% | 16.4% |
| 101 to 200 | 185 | 15.1% | 15.1% |
| 201 to 500 | 176 | 14.3% | 14.3% |
| 501+ | 166 | 13.5% | 13.5% |
| Total answered | 1,229 | 100% | 0 |
| How many clients do you have? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| 0 to 25 | 357 | 142 | 29.0% | 19.7% | 9.3% |
| 26 to 50 | 144 | 90 | 11.7% | 12.5% | -0.8% |
| 51 to 100 | 201 | 135 | 16.4% | 18.8% | -2.4% |
| 101 to 200 | 185 | 133 | 15.1% | 18.5% | -3.4% |
| 201 to 500 | 176 | 142 | 14.3% | 19.7% | -5.4% |
| 501+ | 166 | 77 | 13.5% | 10.7% | 2.8% |
| Total answered | 1,229 | 719 | 0 | 0 | 0 |
5.5.1. Number of clients who are VAT registered (agents only)
Nearly two-thirds of respondents had between 0 to 25 clients who are VAT registered, an increase of 5% from the previous year, indicating lower levels of VAT registration among businesses with higher client numbers.
| How many of your total number of clients are VAT registered? | Count of responses | As % of total | As % of answered |
|---|---|---|---|
| 0 to 25 | 773 | 62.9% | 62.9% |
| 26 to 50 | 139 | 11.3% | 11.3% |
| 51 to 100 | 130 | 10.6% | 10.6% |
| 101 to 200 | 96 | 7.8% | 7.8% |
| 201 to 500 | 50 | 4,1% | 4.1% |
| 501+ | 41 | 3.3% | 3.3% |
| Total answered | 1,229 | 100% | 0 |
| How many of your total number of clients are VAT registered? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| 0 to 25 | 773 | 416 | 62.9% | 57.9% | 5.0% |
| 26 to 50 | 139 | 115 | 11.3% | 16.0% | -4.7% |
| 51 to 100 | 130 | 95 | 10.6% | 13.2% | -2.6% |
| 101 to 200 | 96 | 46 | 7.8% | 6.4% | 1.4% |
| 201 to 500 | 50 | 31 | 4.1% | 4.3% | -0.2% |
| 501+ | 41 | 16 | 3.3% | 2.2% | 1.1% |
| Total answered | 1,229 | 719 | 0 | 0 | 0 |
5.6. Where the business operates
96% of respondents operate solely within the UK. There is no substantial change compared with 2025, with only a 1% decrease in proportion since 2025.
| Where does your business operate? | Count of Responses | As % of answered |
|---|---|---|
| UK | 9,833 | 96.4% |
| Europe | 174 | 1.7% |
| Other Countries | 188 | 1.8% |
| Total answered | 10,195 | 0 |
| Where does your business operate? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| UK | 9,833 | 3,065 | 96.4 | 97.4% | -1.0% |
| Europe | 174 | 45 | 1.7 | 1.4% | 0.3% |
| Other countries | 188 | 36 | 1.8 | 1.1% | 0.7% |
| Total answered | 10,195 | 3,146 | 0 | 0 | 0 |
5.7. Is your business VAT registered? (businesses only)
| Is your business vat registered? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 6,517 | 72.7% |
| No | 2,449 | 27.3% |
| Total answered | 8,966 | 0 |
This years survey shows an uplift of respondents answering yes by 4.8%, and a decrease in those answering no by -4.8%, compared to the 2025 survey.
6. Making Tax Digital for Income Tax
6.1. Impact of MTD
| In what capacity does MTD impact you? | Count of Responses | As % of answered |
|---|---|---|
| For my own business accounts | 7,227 | 71.8% |
| For my own practice or company accounts | 1,632 | 16.2% |
| In dealing with my clients’ accounts | 1,212 | 12.0% |
| Total answered | 10,071 | 0 |
6.2. Keeping Records
Around half of respondents said they used an MTD compatible accounting package. The remaining half use other methods, of which spreadsheets are the most common alternative.
Compared with 2025, minor reductions are seen in the use of MTD or other accounting software and spreadsheets, balanced by small increases in the use of external agents and paper records.
| How do you currently keep records for your business on a day-to-day basis? | Count of Responses | As % of answered |
|---|---|---|
| MTD compatible accounting package | 5,011 | 49.4% |
| Spreadsheet | 2,291 | 22.6% |
| Other accounting package | 1,054 | 10.4% |
| Employ an accountant/agent/bookkeeper for record keeping | 1,141 | 11.3% |
| Paper-based | 643 | 6.3% |
| Total answered | 10,140 | 0 |
| How do you currently keep records for your business on a day-to-day basis? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| MTD compatible accounting package | 5,011 | 1,097 | 49.4% | 50.0% | -0.6% |
| Spreadsheet | 2,291 | 500 | 22.6% | 22.8% | -0.2% |
| Other accounting package | 1,054 | 296 | 10.4% | 13.5% | -3.1% |
| Employ an accountant/agent/bookkeeper for record keeping | 1,141 | 199 | 11.3% | 9.1% | 2.2% |
| Paper based | 643 | 101 | 6.3% | 4.6% | 1.7% |
| Total answered | 10,140 | 2,193 | 0 | 0 | 0 |
6.3. Effect on cost and time
Survey recipients were asked what impact MTD for Income Tax would have on cost and time relating to both keeping digital records and submitting quarterly updates.
For both areas, the highest proportion of respondents believed that MTD for Income Tax would have no significant impact on cost or time (43% for cost, 40 to 43.5% for time).
However, taken together, responses from those who think that MTD will increase cost and time, either significantly or a little, remain high (at around 53% for cost and 48 to 51% for time).
Non-VAT registered respondents reported stronger negative impacts from MTD for Income Tax Self-Assessment (ITSA) than VAT registered respondents.
In 2025, the highest proportion of respondents believed MTD for Income Tax would result in significantly higher cost and time for both keeping digital records and submitting quarterly updates.
In 2026, the proportion of respondents who expect MTD for Income Tax to result in a reduction in both cost and time remains broadly unchanged, when compared with 2025.
6.3.1. Keeping Digital Records — 2026
| Perceived Impact | MTD Effect on Cost (%) | MTD Effect on Time (%) |
|---|---|---|
| Increase significantly | 27.2% | 27.6% |
| Increase slightly | 26.1% | 20.7% |
| No significant effects | 43.3% | 43.5% |
| Reduce slightly | 2.1% | 5.1% |
| Reduce significantly | 1.4% | 3.2% |
6.3.2. Keeping Digital Records — 2025
| Perceived Impact | MTD Effect on Cost (%) | MTD Effect on Time (%) |
|---|---|---|
| Increase significantly | 40.7% | 38.6% |
| Increase slightly | 28.4% | 29.3% |
| No significant effects | 27.1% | 27.6% |
| Reduce slightly | 2.5% | 3.0% |
| Reduce significantly | 1.3% | 1.5% |
6.3.3. Submitting quarterly updates — 2026
| Perceived Impact | MTD Effect on Cost (%) | MTD Effect on Time (%) |
|---|---|---|
| Increase significantly | 28.0% | 29.3% |
| Increase slightly | 24.8% | 22.0% |
| No significant effects | 43.5% | 40.0% |
| Reduce slightly | 2.6% | 5.4% |
| Reduce significantly | 1.1% | 3.3% |
6.3.4. Submitting quarterly updates — 2025
| Perceived Impact | MTD Effect on Cost (%) | MTD Effect on Time (%) |
|---|---|---|
| Increase significantly | 40.8% | 35.9% |
| Increase slightly | 31.0% | 28.6% |
| No significant effects | 26.0% | 28.7% |
| Reduce slightly | 1.3% | 5.4% |
| Reduce significantly | 0.9% | 1.4% |
6.4. Benefits of MTD for Income Tax
Approximately 60% of respondents indicate that there are no benefits to MTD for Income Tax. In 2025, 65.2% of responses indicated no benefits. Of those who expected a benefit, an up to date picture of business finances had the highest number of responses, closely followed by more accurate records — reflecting responses made in 2025.
| What benefits (if any) has MTD for Income Tax brought to your business/clients? | Count of Responses | As % of answered |
|---|---|---|
| No benefits | 7,131 | 60.1% |
| Up to date picture of the business finances | 1,020 | 8.6% |
| More accurate records | 1,016 | 8.6% |
| Digital confidence in record keeping | 770 | 6.5% |
| Other | 1,938 | 16.2% |
| Total responses | 11,875 | 0 |
Note: Respondents could select multiple responses to this question.
Additional questions
Survey recipients were asked how the introduction of MTD software has affected their ability to comply with tax obligations. A variety of responses were given to this question, including that there would be no impact, but responses also mentioned the increased costs and time needed to comply with MTD.
Survey recipients were asked whether there are questions on the Self Assessment Return they felt HMRC should be able to pre-populate. A wide range of responses were given to this question, including that HMRC should use all the data it holds to pre-populate the Self Assessment Return to the fullest extent possible; PAYE income; State pensions; previous year and brought forward figures, savings interest and personal details (name, address, NI number).
Survey recipients were asked whether there are particular questions on the Self Assessment Return that they find difficult to comply with. There was a wide range of responses to this question, but many did not focus on specific Self Assessment questions, rather mentioning unclear wording and confusing language. A small number of responses mentioned the SA103; Capital Gains and Capital Allowances; foreign income and residence / domicile questions.
6.5. Awareness of digital prompts and nudges
A digital prompt or nudge is a real time message alerting the user to check the figures they have entered in their software. These messages will be delivered via MTD compatible software (if selected by the user).
Around one third of respondents had heard of digital prompts and nudges. Of those who had heard of them, just over half (55.4%) said that they made it simpler to comply with tax requirements.
| Are you aware of digital prompts and nudges? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 3,383 | 34.0% |
| No | 6,558 | 66.0% |
| Total answered | 9,941 | 0 |
6.6. Submitting tax returns
More than half (53.1%) of those responding to these questions indicated they prefer using HMRC’s online submission service to submit their tax returns. Just under half (46.9%) said they preferred using third party software.
When asked about using integrated versus separate systems to file, nearly two-thirds (57.9%) said they preferred to file taxes using an integrated system (meaning one that combines day to day record keeping with tax return submission functionality). 42.1% said they preferred separate systems.
The analysis shows that VAT status has the clearest influence on submission preference. Non-VAT registered respondents strongly preferred submitting directly through HMRC, while VAT registered respondents were slightly more likely to prefer using third party software. Age had a smaller effect, with HMRC direct submission slightly ahead in most age groups, except among 25 to 34 year olds where preferences were evenly split.
| When submitting tax returns, do you prefer: | Count of Responses | As % of answered |
|---|---|---|
| Submitting through HMRC directly | 5,141 | 53.1% |
| Using third party software | 4,540 | 46.9% |
| Total answered | 9,681 | 0 |
| Would you rather file taxes in a separate system or use integrated systems used day to day: | Count of Responses | As % of answered |
|---|---|---|
| Integrated system | 5,538 | 57.9% |
| Separate system | 4,025 | 42.1% |
| Total answered | 9,563 | 0 |
7. HMRC Communications and Guidance
7.1. Forms
Survey recipients were informed that HMRC is in the process of modernising business forms used for taxation purposes. They were asked to name the forms that they found most easy and most difficult to use. Over 4,000 responses were given to this question but many of these indicated a lack of engagement with HMRC’s forms due to reliance on agents. Some said that forms were either generically all easy or all difficult. Forms relating to HMRC’s core tax regimes were mentioned (VAT; PAYE; SA; CT) but a multitude of other forms or regimes were also listed.
VAT returns/forms were most often seen as easiest, while Self Assessment and Self Assessment returns were most often seen as most difficult.
When asked about the difficulties experienced with forms, respondents mentioned the time needed to complete a form; complexity; a lack of digital skills and challenging online experiences such as login difficulties.
7.2. Written correspondence
Survey recipients were asked to consider written correspondence they had received from HMRC in the last 12 months. They were asked to rate whether they had found it easy or difficult to read, understand and act on.
Whilst the majority of respondents found correspondence to be either easy or neither easy nor difficult to read, understand and act upon, a proportion of respondents said they found correspondence difficult especially to understand and to act upon.
Written correspondence remains a consistent challenge. Following a deterioration in customer perceptions between 2023 and 2024, later survey results indicate some improvement, but respondents continue to call for clearer, simpler and more actionable communications from HMRC.
Businesses were more positive than agents about HMRC written correspondence.
Businesses were more likely to say letters were easy or very easy to read, easy or very easy to understand next steps, and clear or very clear. Agents were more likely to give neutral or negative responses, suggesting correspondence is less clear or actionable for agents than for businesses.
Table 7.2.1. How easy or difficult was it to — Read
| How easy or difficult was it to: | Count of Responses | As % of total |
|---|---|---|
| Very easy | 326 | 3.2% |
| Easy | 642 | 6.3% |
| Neither easy nor difficult | 497 | 4.9% |
| Difficult | 371 | 3.6% |
| Very difficult | 172 | 1.7% |
| Total answered | 2,008 | 19.7% |
Note: This question, which was answered by 20% of respondents was only applicable to those who had received written correspondence during the year. The majority of respondents are unlikely to have received written correspondence.
Table 7.2.2. How easy or difficult was it to — Understand
| How easy or difficult was it to: | Count of Responses | As % of total |
|---|---|---|
| Very easy | 238 | 2.3% |
| Easy | 540 | 5.3% |
| Neither easy nor difficult | 439 | 4.3% |
| Difficult | 509 | 5.0% |
| Very difficult | 283 | 2.8% |
| Total answered | 2,009 | 19.7% |
Note: This question, which was answered by 20% of respondents was only applicable to those who had received written correspondence during the year. The majority of respondents are unlikely to have received written correspondence.
Table 7.2.3. How easy or difficult was it to — Act On
| How easy or difficult was it to: | Count of Responses | As % of total |
|---|---|---|
| Very easy | 261 | 2.6% |
| Easy | 606 | 5.9% |
| Neither easy nor difficult | 416 | 4.1% |
| Difficult | 465 | 4.6% |
| Very difficult | 263 | 2.6% |
| Total answered | 2,011 | 19.7% |
Note: This question, which was answered by 20% of respondents was only applicable to those who had received written correspondence during the year. The majority of respondents are unlikely to have received written correspondence.
Additional comments from respondents provided further clarity about why correspondence was difficult to understand, including HMRC drafting letters from its own perspective for example using technical language (and not taking customers’ needs into account); amounts shown in written correspondence not matching amounts shown in online services and other perceived inaccuracies.
When asked whether they found letters supportive or unsupportive, respondents gave mixed views with broadly equal numbers finding letters supportive or unsupportive.
When asked about specific changes that HMRC could make to improve correspondence, respondents mentioned:
- not using jargon
- reducing delays in responding to customers’ letters
- improving the accuracy of data within letters
- including contact details for follow up questions
- that HMRC should reply to questions asked (not send generic responses)
- that letters should make next steps clearer
- that HMRC should appreciate that postal delays make it hard to respond within deadlines
There was a strong demand for digital options — including the option to reply digitally.
HMRC’s Improving Customer Communications team has been working with ABAB since Spring 2025 to develop a way for ABAB members to share examples of correspondence that could be improved. A question included in both the 2025 and 2026 annual survey invited respondents to send examples to HMRC, to investigate them and work with product owners to explore options for amending products or training up colleagues on clear and empathetic writing.
The survey has so far generated over 40 examples, and led to a range of new work, including writing skills training courses, reviews of suites of letters, and evidence for potential changes to letter templates in future. This initiative, now called ‘Better Letters Together’, has recently been rolled out to a wider group of stakeholder organisations, to encourage more examples HMRC can investigate.
7.3. HMRC’s Guidance
Survey recipients were informed that HMRC is in the process of reviewing its guidance to support small businesses set up and grow.
Those who had started a business in the last 12 months were asked which GOV.UK guidance they had used. Some respondents mentioned that they had used GOV.UK but did not specify which guides they had accessed, other than general business set-up and general guidance pages. Others mentioned broader ‘how to grow a business’ type content.
All survey recipients were asked whether the GOV.UK guidance had helped them complete their task. Of those who responded, 72% said the guidance did not help them complete their task. This is an increase of 15.4% when compared with 2025.
| Did the guidance help you complete your task? | Count of Responses | As % of answered |
|---|---|---|
| No | 4,234 | 72% |
| Yes | 1,646 | 28% |
| Total answered | 5,880 | 0 |
| Did the guidance help you complete your task? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| No | 4,234 | 920 | 72.0% | 56.6% | 15.4% |
| Yes | 1,646 | 706 | 28.0% | 43.4% | -15,4% |
| Total answered | 5,880 | 1,626 | 0 | 0 | 0 |
Reasons given for why GOV.UK guidance did not help them complete their task included that they did not need to access it (as they relied on their agent); that guidance was too complex or too generic or that they experienced difficulties navigating GOV.UK.
When asked about specific problems with HMRC’s guidance or why they did not use HMRC’s guidance, respondents’ answers mainly reflected those given above.
7.4. Starting a business and registering for tax
Survey recipients were asked how easy or difficult it was to set up a business or register for the necessary taxes using HMRC’s services.
| How easy or difficult was it to set up a business and register for the necessary taxes using HMRC’s services? | Count of Responses | As % of answered |
|---|---|---|
| Very easy | 457 | 8.3% |
| Easy | 916 | 16.6% |
| Neither easy nor difficult | 2,746 | 49.7% |
| Difficult | 853 | 15.4% |
| Very difficult | 550 | 10.0% |
| Total answered | 5,522 | 0 |
Survey recipients were asked which areas of the business set up and tax registration process need the most improvement. Of suggested improvements: support when something goes wrong and finding clear guidance on what registrations are required were the most popular suggestions, followed by reducing the amount of time the process takes and knowing what happens after registration. Other suggestions included making improvements to the telephony service.
7.5. QR codes
Survey recipients were asked about their use of QR codes relating to payments made to HMRC.
| Have you used the QR code on the HMRC online payment section? | Count of Responses | As % of answered |
|---|---|---|
| No | 5,246 | 92.4% |
| Yes | 430 | 7.6% |
| Total answered | 5,676 | 0 |
The majority of respondents (51.5%) had not used the QR code. Of those who had used the QR code, the majority (79%) found it easy to use, although a minority found it difficult to use (7.5%) or gave up and used an alternative payment method (13.5%).
Those who had used a QR code were asked about using a QR code to access guidance, around 68% of respondents said that scanning a QR code to access guidance was helpful, 32% found it unhelpful.
8. Engaging with HMRC
8.1. HMRC’s contact channels
Survey findings indicate that customer perceptions of HMRC’s contact channels have improved over previous years, particularly for telephony services and webchat. Whilst these channels continue to receive mixed feedback, satisfaction levels have gradually increased.
Survey recipients were asked, where they had used a particular channel, to rate how useful the service was that they received. Separate questions were asked about webchat, telephony and the HMRC App. The highest proportion of respondents for webchat and telephony rated these services as ‘Poor’. The majority of respondents for the HMRC App service rated this as ‘Average’.
8.1.1. Webchat
| If you have used HMRC’s webchat helpline service please rate the service you have used in terms of usefulness | Count of Responses | As % of answered |
|---|---|---|
| Poor | 2,303 | 55.5% |
| Average | 1,054 | 25.4% |
| Good | 610 | 14.7% |
| Excellent | 181 | 4.4% |
| Total answered | 4,184 | 0 |
| If you have used HMRC’s webchat service please rate the service you have used in terms of usefulness | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Poor | 2,303 | 848 | 55.5% | 58.9% | -3.4% |
| Average | 1,054 | 345 | 25.4% | 24.0% | 1.4% |
| Good | 610 | 201 | 14.7% | 14.0% | 0.7% |
| Excellent | 181 | 45 | 4.4% | 3.1% | 1.2% |
| Total answered | 4,148 | 1,439 | 0 | 0 | 0 |
Satisfaction with webchat remains broadly similar to the 2025 survey, with minor increases in ‘Average’, ‘Good’ and ‘Excellent’ ratings and a reduction of 3.4% in ‘Poor’ responses.
8.1.2. Telephone
| If you have used HMRC’s telephone helpline service please rate the service you have used in terms of usefulness | Count of Responses | As % of answered |
|---|---|---|
| Poor | 2,948 | 46.0% |
| Average | 1,575 | 24.6% |
| Good | 1,373 | 21.4% |
| Excellent | 515 | 8.0% |
| Total answered | 6,411 | 0 |
| If you have used HMRC’s telephone helpline service please rate the service you have used in terms of | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Poor | 2,948 | 1,118 | 46.0% | 49.5% | -3.6% |
| Average | 1,575 | 534 | 24.6% | 23.7% | 0.9% |
| Good | 1,373 | 457 | 21.4% | 20.2% | 1.2% |
| Excellent | 515 | 148 | 8.0% | 6.6% | 1.5% |
| Total answered | 6,411 | 2,257 | 0 | 0 | 0 |
Telephony satisfaction has broadly remained in line with 2025 results with minor increases in ‘Average’, ‘Good’ and ‘Excellent’ ratings and a reduction of 3.6% in ‘Poor’ responses.
8.1.3. HMRC App
| If you have used HMRC’s App please rate the service you have used in terms of usefulness | Count of Responses | As % of answered |
|---|---|---|
| Poor | 780 | 26.3% |
| Average | 1,118 | 37.7% |
| Good | 870 | 29.4% |
| Excellent | 196 | 6.6% |
| Total answered | 2,964 | 0 |
| If you have used HMRC’s app please rate the service you have used in terms of usefulness | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Poor | 780 | 307 | 26.3% | 35.6% | -9.3% |
| Average | 1,118 | 306 | 37.7% | 35.5% | 2.2% |
| Good | 870 | 196 | 29.4% | 22.7% | 6.6% |
| Excellent | 196 | 53 | 6.6% | 6.1% | 0.5% |
| Total answered | 2,964 | 862 | 0 | 0 | 0 |
Satisfaction with HMRC’s App has improved again in 2026, with a 9.3% reduction in ‘Poor’ responses. This reduction is mirrored by minor increases in ‘Average’ and ‘Excellent’ responses and ‘Good’ responses increasing by 6.6%.
Additional questions
Survey recipients were asked for ideas that could encourage customers to download and continue to use the HMRC app. Respondents suggested that the App could be advertised more widely, that login and navigation could be simplified and the functionality enhanced.
Survey recipients were asked what they would like to do using the App. A wide range of activities were suggested including:
- viewing and checking tax information
- filing returns
- making payments
- contacting HMRC (call, chat, support)
Survey recipients were also asked what could encourage people to update their digital contact details. A variety of suggestions were forthcoming which broadly included making the process of updating digital contact details easier; fixing technical issues generally to encourage confidence; reminding people to provide updates and addressing security concerns.
8.2. YouTube
Survey recipients were asked whether they had watched any of HMRC’s YouTube videos. The majority (70.4% of respondents) had not watched any of HMRC’s YouTube videos.
| Have you watched any of HMRC’s YouTube videos? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 2,955 | 29.6% |
| No | 7,018 | 70.4% |
| Total answered | 9,973 | 0 |
| Have you watched any of HMRC’s YouTube videos? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 2,955 | 973 | 29.6% | 31.6% | -2.0% |
| No | 7,018 | 2,105 | 70.4% | 68.4% | 2.0% |
| Total answered | 9,973 | 3,078 | 0 | 0 | 0 |
Approximately 30% of respondents had seen HMRC’s YouTube videos. This proportion has reduced slightly (by 2%) since last year’s survey. Of those that did watch the videos, the majority rated them as ‘Good’ in line with last year’s survey. This shows a decrease in ‘Average’ responses and a minor increase in ‘Excellent’ and ‘Poor’ responses.
| How did you rate the YouTube videos? | Count of Responses | As % of answered |
|---|---|---|
| Excellent | 191 | 6.5% |
| Good | 1,353 | 46.1% |
| Average | 1,035 | 35.3% |
| Poor | 353 | 12.0% |
| Total answered | 2,932 | 0 |
Respondents have increased their use of Google to find HMRC’s YouTube videos by 5.9% compared with 2025. Use of HMRC Communications (as a means to find HMRC’s YouTube videos) has decreased by 8.3%, although these are still the means used by the largest number of respondents.
| How did you find out about them [YouTube videos] | Count of Responses | As % of answered |
|---|---|---|
| HMRC communications | 1,276 | 43.5% |
| GOV.UK | 980 | 33.4% |
| 513 | 17.5% | |
| Friend or associate | 82 | 2.8% |
| Other | 85 | 2.9% |
| Total answered | 2,936 | 0 |
| How did you find out about them [YouTube videos] | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| HMRC communications | 1,276 | 502 | 43.5% | 51.8% | -8.3% |
| GOV.UK | 980 | 314 | 33.4% | 32.4% | 1.0% |
| 513 | 112 | 17.5% | 11.6% | 5.9% | |
| Friend or associate | 82 | 19 | 2.8% | 2.0% | 0.8% |
| Other | 85 | 22 | 2.9% | 2.3% | 0.6% |
| Total answered | 2,936 | 969 | 0 | 0 | 0 |
8.3. Customer Experience
Survey recipients were asked how their experiences of engaging with HMRC have changed during the last 12 months. The majority who responded to this question said their experiences had stayed the same. Those saying their experiences had improved increased very slightly compared with 2025 (0.7%) respondents saying their experiences had got worse decreased by 5.7%.
| How has your customer experience of engaging with HMRC changed during the last 12 months? | Count of Responses | As % of answered |
|---|---|---|
| Improved | 579 | 6.0% |
| Stayed the same | 6,004 | 62.6% |
| Worse | 3,009 | 31.4% |
| Total answered | 9,592 | 0 |
| How has your customer experience of engaging with HMRC changed during the last 12 months? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Improved | 579 | 158 | 6.0% | 5.4% | 0.7% |
| Stayed the same | 6,004 | 1,699 | 62.6% | 57.6% | 5.0% |
| Worse | 3,009 | 1,095 | 31.4% | 37.1% | -5.7% |
| Total answered | 9,592 | 2,952 | 0 | 0 | 0 |
Additional question
Survey recipients were asked which tax processes they would like to use online but which they cannot access online at the moment. Of those who responded to this question, many suggested that all HMRC’s processes should be available online, however respondents most commonly wanted better online access to payments, refunds and balances, the ability to manage correspondence, notices, appeals and forms online, and improved guidance or help channels such as webchat or direct support. Overall, the main ask is for HMRC services to be more joined-up, transparent, and easier to complete end-to-end online.
8.4. Legislative burdens
Survey recipients were asked whether they felt legislative burdens relating to tax compliance have changed during the last 12 months. Whilst a small number of respondents (2.4%) said legislative burdens had improved in the last 12 months, 61.6% said legislative burdens had got worse. 36% said legislative burdens had remained the same.
In comparison to the 2024 survey, responses in 2025 showed 57% of respondents reporting an increase in legislative burdens. The 2026 survey shows 62% of respondents reporting that burdens had again increased further.
| Do you feel the legislative burden in regards to tax compliance has changed during the last 12 months? | Count of Responses | As % of answered |
|---|---|---|
| Improved | 236 | 2.4% |
| Stayed the same | 3,499 | 36.0% |
| Worse | 5,992 | 61.6% |
| Total answered | 9,727 | 0 |
| Do you feel the legislative burden in regards to tax compliance has changed during the last 12 months? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Improved | 236 | 50 | 2.4% | 1.7% | 0.8% |
| Stayed the same | 3,499 | 1,222 | 36.0% | 41.0% | -5.0% |
| Worse | 5,992 | 1,711 | 61.6% | 57.4% | 4.2% |
| Total answered | 9,727 | 2,983 | 0 | 0 | 0 |
62.8% of respondents said they had felt impacted by legislative changes. This is an increase of 6.3% compared with 2025.
| Have you felt impacted by legislative changes particularly in regards to tax compliance during the last 12 months? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 6,062 | 62.8% |
| No | 3,585 | 37.2% |
| Total answered | 9,647 | 0 |
| Have you felt impacted by legislative changes particularly in regards to tax compliance during the last 12 months? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 6,062 | 1,677 | 62.8% | 56.6% | 6.3% |
| No | 3,585 | 1,288 | 37.2% | 43.4% | -6.3% |
| Total answered | 9,647 | 2,965 | 0 | 0 | 0 |
When should changes to the tax system come into effect
Survey recipients were asked when they would like changes to the tax system to come into effect (especially when changes have been announced in advance). Respondents continued to show a clear preference for changes to come into effect at the start of the tax year (although this had decreased by 7% compared with 2025).
| If there are changes to the tax system (especially if they are announced well in advance) would you prefer the changes to be made? | Count of Responses | As % of answered |
|---|---|---|
| Start of the tax year | 5,802 | 72.2% |
| Start of the calendar year | 776 | 9.7% |
| Anytime | 1,456 | 18.1% |
| Total answered | 8,034 | 0 |
| If there are changes to the tax system (especially if they are announced well in advance) would you prefer the changes to be made? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Start of the tax year | 5,802 | 2,240 | 72.2% | 79.3% | -7.0% |
| Start of the calendar year | 776 | 180 | 9.7% | 6.4% | 3.3% |
| Anytime | 1,456 | 406 | 18.1% | 14.4% | 3.8% |
| Total answered | 8,034 | 2,826 | 0 | 0 | 0 |
8.5. Accessibility and helpfulness of HMRC guidance
Survey recipients were asked where they found information to help with their business tax affairs. This question was asked using fixed response options but also included a free text option.
For the fixed response options, the majority of respondents said that they used HMRC’s pages on GOV.UK; asked their financial advisor or accountant or said that they used their tax software. All other fixed response options were chosen including HMRC’s webinars; professional networks, online forums and Martin Lewis (or the Money Saving Expert website).
The free text responses were dominated by those who used generative AI tools (see below Generative AI) and Google and other internet search functions.
Survey recipients were then asked to assess the helpfulness and accessibility of HMRC’s guidance. The majority of respondents rated HMRC guidance as ‘Average’ (31.5%) and ‘Difficult to access’ (10.2%) In 2025, the majority of respondents found HMRC guidance ‘Generally helpful’ or ‘Average’ but ‘Difficult to access’.
| Looking across all the ways you obtain guidance from HMRC, would you say that it is: | Count of Responses | As % of total | As % of answered |
|---|---|---|---|
| Very helpful | 407 | 4.0% | 3.7% |
| Generally helpful | 3,051 | 29.9% | 27.6% |
| Average | 3,485 | 34.2% | 31.5% |
| Unhelpful | 1,068 | 10.5% | 9.7% |
| Very unhelpful | 515 | 5.1% | 4.7% |
| Looking across all the ways you obtain guidance from HMRC, would you say that it is: | Count of Responses | As % of total | As % of answered |
|---|---|---|---|
| Very accessible | 56 | 0.5% | 0.5% |
| Accessible | 565 | 5.5% | 5.1% |
| Difficult to access | 1,126 | 11.0% | 10.2% |
| Very difficult to access | 780 | 7.7% | 7.1% |
| Total answered | 11,053 | 108.4% | 0 |
| Looking across all the ways you obtain guidance from HMRC, would you say that it is: | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Very helpful | 407 | 130 | 3.7% | 3.6% | 0.1% |
| Generally helpful | 3,051 | 1,141 | 27.6% | 31.8% | -4.2% |
| Average | 3,485 | 1,118 | 31.5% | 31.2% | 0.4% |
| Unhelpful | 1,068 | 317 | 9.7% | 8.8% | 0.8% |
| Very unhelpful | 515 | 133 | 4.7% | 3.7% | 1.0% |
| Looking across all the ways you obtain guidance from HMRC, would you say that it is: | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Very accessible | 56 | 23 | 0.5% | 0.6% | -0.1% |
| Accessible | 565 | 173 | 5.1% | 4.8% | 0.3% |
| Difficult to access | 1,126 | 350 | 10.2% | 9.8% | 0.4% |
| Very difficult to access | 780 | 202 | 7.1% | 5.6% | 1.4% |
| Total answered | 11,053 | 3,587 | 0 | 0 | 0 |
Survey recipients were asked about other areas they might want guidance for or better pointers when they could not find what they needed. The majority of respondents asked for greater clarity and better navigation for all guidance in general. A large number of specific topics were also suggested but the need to be able to talk with someone directly was also a significant theme.
8.6. Helpline response times
Survey recipients were asked about their impressions of the response times from HMRC’s helplines in the last 12 months.
The majority of respondents (47.2%) rated the helpline response time as poor, however this is a smaller proportion than in the 2025 survey (a decrease of 8.3%). ‘Good’ ratings saw the greatest proportional increase from last year (increased by 4.2%).
| If you have telephoned an HMRC helpline in the last year what was your impression of the response times | Count of Responses | As % of answered |
|---|---|---|
| Poor | 2,913 | 47.2% |
| Bad | 1,174 | 19.0% |
| Neither good nor bad | 1,070 | 17.3% |
| Good | 776 | 12.6% |
| Very good | 241 | 3.9% |
| Total answered | 6,174 | 0 |
| If you have telephoned an HMRC helpline in the last year what was your impression of the response times | 2026 | 2025 | % of answered (2026 survey) | % of answered (2024 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Poor | 2,913 | 1,205 | 47.2% | 55.5% | -8.3% |
| Bad | 1,174 | 431 | 19.0% | 19.8% | -0.8% |
| Neither good nor bad | 1,070 | 301 | 17.3% | 13.9% | 3.5% |
| Good | 776 | 182 | 12.6% | 8.4% | 4.2% |
| Very good | 241 | 54 | 3.9% | 2.5% | 1.4% |
| Total answered | 6,174 | 2,173 | 0 | 0 | 0 |
8.7. Different methods of interacting with HMRC
Survey recipients were asked whether they would consider using YouTube; Webchat or SMS as a way to interact with HMRC.
The majority of respondents (28.8%) said they might consider using these channels to interact with HMRC. This was closely followed by those who said they would definitely not use these channels (22.1%). These responses are broadly in line with those given in 2025, with the exception of an increase of 4% for those saying they would definitely not use these channels and a decrease of 8.7% for those saying they would probably not use these channels.
| Would you consider using YouTube, Webchat and SMS to interact with HMRC | Count of Responses | As % of answered |
|---|---|---|
| Definitely not | 2,154 | 22.1% |
| Possibly not | 1,394 | 14.3% |
| Might not | 499 | 5.1% |
| Might | 2,811 | 28.8% |
| Probably | 1,909 | 19.6% |
| Definitely | 984 | 10.1% |
| Total answered | 9,751 | 0 |
| Would you consider using the following to interact with HMRC : YouTube, Webchat and SMS | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Definitely not | 2,154 | 546 | 22.1% | 18.0% | 4.0% |
| Possibly not | 1,394 | 697 | 14.3% | 23.0% | -8.7% |
| Might not | 499 | 106 | 5.1% | 3.5% | 1.6% |
| Might | 2,811 | 776 | 28.8% | 25.6% | 3.2% |
| Probably | 1,909 | 593 | 19.6% | 19.6% | 0.0% |
| Definitely | 984 | 308 | 10.1% | 10.2% | -0.1% |
| Total answered | 9,751 | 3,026 | 0 | 0 | 0 |
8.8. Generative AI
Survey recipients were asked about their use of generative AI to find answers to tax queries. Around 32% of respondents had used an AI tool for tax queries, an increase of 10.9% from 2025. This is perhaps due to increasing awareness and understanding of generative AI tools.
Use of public generative AI for tax queries declines steadily with age. It is highest amongst respondents aged up to 24 and 25 to 34, falls amongst those aged 35 to 44, and drops further amongst older groups, reaching for 55 to 64 and for 65+.
| Have you used a public generative artificial intelligence system such as ChatGPT or CoPilot to seek an answer to a tax query? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 3,172 | 32.4% |
| No | 6,631 | 67.6% |
| Total answered | 9,803 | 0 |
| Have you used a public generative artificial intelligence system such as ChatGPT or CoPilot to seek an answer to a tax query? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 3,172 | 654 | 32.4% | 21.5% | 10.9% |
| No | 6,631 | 2,387 | 67.6% | 78.5% | -10.9% |
| Total answered | 9,803 | 3,041 | 0 | 0 | 0 |
Survey recipients (who had used AI tools) were asked if they got an answer that they felt resolved their query. The majority of respondents (61.1%) felt they had been able to answer their query using AI tools. This is an increase of 6% compared with 2025.
| Did you get an answer which you felt resolved your query? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 1,933 | 61.1% |
| Wasn’t sure and sought an answer elsewhere | 963 | 30.4% |
| No | 267 | 8.4% |
| Total answered | 3,163 | 0 |
| Did you get an answer which you felt resolved your query? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 1,933 | 359 | 61.1% | 55.1%% | 6.0% |
| Wasn’t sure and sought an answer elsewhere | 963 | 200 | 30.4% | 30.7% | -0.3% |
| No | 267 | 92 | 8.4% | 14.1% | -5.7% |
| Total answered | 3,163 | 651 | 0 | 0 | 0 |
For respondents who replied ‘Yes’ to the question above, they were asked if the AI generated answer had actually answered their query (meaning was the answer reliable). 62.1% of respondents confirmed the AI response to their query had been reliable — a decrease of 17.8% when compared with 2025. Around 31% of respondents did not yet know whether they had received a reliable answer.
| If yes, has it actually resolved your query (meaning was the answer reliable?) | Count of Responses | As % of answered |
|---|---|---|
| Yes | 1,625 | 62.1% |
| Don’t know yet | 803 | 30.7% |
| No | 187 | 7.2% |
| Total answered | 2,615 | 0 |
| If yes, has it actually resolved your query meaning was the answer reliable | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 1,625 | 287 | 62.1% | 79.9% | -17.8% |
| Don’t know yet | 803 | 58 | 30.7% | 16.2% | 14.6% |
| No | 187 | 14 | 7.2% | 3.9% | 3.3% |
| Total answered | 2,615 | 359 | 0 | 0 | 0 |
8.9. Business and Personal Tax Accounts
Survey recipients were asked about their usage of the BTA and PTA.
Just over half of respondents had used the BTA (53.5%) and almost two-thirds of respondents had used the PTA (64.1%).
However, responses indicate a reduction in those using either the Business or Personal Tax Account, with decreases of 12.3% and 6.6% respectively compared with 2025.
Reasons for not using the BTA included that respondents were unaware of the BTA, login or access issues, lack of digital capability / confidence and reliance on their accountant to complete tax tasks.
Reasons for not using the PTA included that respondents regarded themselves as digitally excluded, login or access issues, lack of awareness of the PTA and reliance on their accountant to complete tax tasks.
Business Tax Account
| Have you used the business tax account? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 5,022 | 53.5% |
| No | 4,370 | 46.5% |
| Total answered | 9,392 | 0 |
| Have you used the business tax account? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 5,022 | 1,938 | 53.5% | 65.8% | -12.3% |
| No | 4,370 | 1,008 | 46.5% | 34.2% | 12.3% |
| Total answered | 9,392 | 2,946 | 0 | 0 | 0 |
Personal Tax Account
| Have you used the personal tax account? | Count of Responses | As % of answered |
|---|---|---|
| Yes | 5,484 | 64.1% |
| No | 3,077 | 35.9% |
| Total answered | 8,561 | 0 |
| Have you used the personal tax account? | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Yes | 5,484 | 2,037 | 64.1% | 70.7% | -6.6% |
| No | 3,077 | 846 | 35.9% | 29.3% | 6.6% |
| Total answered | 8,561 | 2,883 | 0 | 0 | 0 |
Survey recipients were also asked whether using the BTA or PTA has reduced or increased administrative burdens in dealing with business or personal tax affairs (compared with the previous paper-based approaches).
The highest proportion of responses indicate that the BTA and PTA had had no effect on administrative burdens, 39.8% BTA and 39.7% PTA.
However, when compared with 2025, responses show that use of the BTA and PTA had increased administrative burdens (slightly or significantly) by around 7% for both services.
Business Tax Account
| Compared with the previous paper based approach do you think that this BTA has reduced or increased your administrative burden in dealing with your business tax affairs | Count of Responses | As % of answered |
|---|---|---|
| Added significantly | 586 | 11.8% |
| Added a little | 730 | 14.8% |
| No effect | 1,971 | 39.8% |
| Reduced a little | 1,265 | 25.6% |
| Reduced significantly | 395 | 8.0% |
| Total answered | 4,947 | 0 |
| Compared with the previous paper based approach do you think that this BTA has reduced or increased your administrative burden in dealing with your business tax affairs | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Added significantly | 586 | 125 | 11.8% | 6.5% | 5.3% |
| Added a little | 730 | 244 | 14.8% | 12.7% | 2.0% |
| No effect | 1,971 | 811 | 39.8% | 42.2% | -2.4% |
| Reduced a little | 1,265 | 547 | 25.6% | 28.5% | -2.9% |
| Reduced significantly | 395 | 193 | 8.0% | 10.1% | -2.1% |
| Total answered | 4,947 | 1,920 | 0 | 0 | 0 |
Personal Tax Account
| Compared with the previous paper based approach do you think that this PTA has reduced or increased your administrative burden in dealing with your personal tax affairs | Count of Responses | As % of answered |
|---|---|---|
| Added significantly | 670 | 12.3% |
| Added a little | 794 | 14.6% |
| No effect | 2,161 | 39.7% |
| Reduced a little | 1,322 | 24.3% |
| Reduced significantly | 490 | 9.0% |
| Total answered | 5,437 | 0 |
| Compared with the previous paper based approach do you think that this has reduced or increased your administrative burden in dealing with your personal tax affairs | 2026 | 2025 | % of answered (2026 survey) | % of answered (2025 survey) | % change since 2025 |
|---|---|---|---|---|---|
| Added significantly | 670 | 136 | 12.3% | 6.7% | 5.6% |
| Added a little | 794 | 256 | 14.6% | 12.6% | 2.0% |
| No effect | 2,161 | 860 | 39.7% | 42.4% | -2.6% |
| Reduced a little | 1,322 | 555 | 24.3% | 27.4% | -3.0% |
| Reduced significantly | 490 | 222 | 9.0% | 10.9% | -1.9% |
| Total answered | 5,437 | 2,029 | 0 | 0 | 0 |
9. Conclusion
The Tell ABAB Survey continues to provide an important opportunity for businesses and agents to share their experiences of the tax system directly with ABAB. The evidence gathered through the 2026 survey highlights where progress is being made, where burdens remain and where further improvements can deliver the greatest benefit to customers.
ABAB is grateful to everyone who contributed their views and will continue to work closely with HMRC to ensure that these insights help shape future changes to services, guidance and processes. By listening to customer experiences and focusing on practical improvements, we can help create a tax system that is simpler, more accessible and less burdensome for small businesses and their agents.