Charter Stakeholder Group 2025 to 2026 report
Published 9 July 2026
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Charter Stakeholder Group
Our role is to monitor HM Revenue and Customs’ (HMRC) performance and accountability against the Charter. We based this year’s assessment on a survey of taxpayers and agents, receiving 719 responses.
As in previous years, respondents scored HMRC’s performance against each charter standard on a scale of 1 to 10.
Survey findings indicate that HMRC’s performance against key charter standards remains a concern, especially on responsiveness, getting things right and making things easy. Respondents also expressed strong concerns about accountability, service quality and the impact of digitalisation.
Getting things right
HMRC received 3.97 (4.1 last year), with agents scoring HMRC slightly lower (3.94) than taxpayers (4.06). The most common score was 1, given by almost one-fifth of all respondents.
As in previous years, respondents raised concerns that HMRC staff often lack the training and expertise to assist agents and taxpayers with their queries, with HMRC’s helpline services providing inconsistent guidance. Several comments observed that when HMRC make an error, it can take multiple contacts and an excessive length of time to obtain rectification.
Making things easy
This was again the second worst area with a score of 3.25 (3.37 last year). Agents scored HMRC lower (3.09) than taxpayers (3.63). Nearly two-thirds of respondents scored HMRC 3 or less, and over a quarter (26.7%) scored 1.
Respondents criticised HMRC’s continued push towards online tools. The following quote captures the general feeling:
Service has deteriorated. Agent dedicated phone line feels like a call centre with staff reading from a script. No concept of the fact that as an agent you will generally have exhausted all other options before phoning. Difficult to speak to people with real technical knowledge. Taxpayers use agents to assist them, but many areas still require personal taxpayer input, often digital, which is not always practical. This does not make things easier for taxpayer or agent.
Being responsive
Like the previous 2 years, this was the lowest scoring charter standard, with an average of 2.8, a slight decrease from 3.0 last year, with agents scoring HMRC lower (2.6) than taxpayers (3.3). 44% of respondents scored HMRC between 1 and 3.
Respondents’ comments reflected themes of persistent postal delays, poor first-time resolution, limited helpline expertise, lack of queue visibility, no effective case tracking or escalation, slow complaints handling, and an imbalance between HMRC’s response times and the deadlines it imposes on taxpayers. The consistently low ratings for this standard across the years are indicative of systemic failings, rather than isolated cases of poor customer service.
The other Charter standards
In 2026, as in previous years, scores for these standards were better than for the others although ‘Being aware of your personal situation’ continues to have an average score below 5 (4.51 in 2026 and 4.52 in 2025). Issues mentioned in responses included lack of consideration for the needs of non-digital and older taxpayers, and distress and anxiety caused by HMRC.
‘Treating you fairly’ (5.25 in 2026 and 5.34 in 2025) and ‘Mutual Respect’ (5.89 in 2026 and 5.98 in 2025) maintained averages above 5. ‘Recognising that someone can represent you’ (6.31 in 2026 and 6.02 in 2025) and’ Keeping your data secure’ (6.86 in 2026 and 7.03 in 2025) were the highest scoring in both years.
However, agents repeated previous concerns that they still cannot access all the information their clients can see and that HMRC still doesn’t provide the same digital services for agents as for taxpayers.
Accountability to the Charter
Respondents said HMRC is not held sufficiently accountable for its performance against the Charter (81.59%). Comments suggested that HMRC’s customer service is declining; if HMRC were properly accountable under the Charter, it would address this decline. Respondents also felt HMRC faces no penalties for failing to meet charter standards and that there is an imbalance of power between HMRC and agents or taxpayers, especially on timescales. Several respondents also suggested that HMRC staff are not aware of, or trained on, the Charter.
HMRC’s failure to meet the Charter on responsiveness and getting things right, combined with the perceived lack of accountability, has serious consequences. As one respondent put it, it “degrades trust… in HMRC…, the exchequer, tax practices and society as a whole.”
Compliance Professional Standards
Although 57% of respondents were aware of HMRC’s Customer Compliance Group Compliance Professional Standards (CPS), fewer than 8% reported noticeable improvements in case handling over the past 12 months. Many comments instead described no change or a deterioration in HMRC’s standards. While greater awareness and publicity around the CPS remains important, respondents clearly felt that awareness alone is insufficient. If HMRC is to achieve meaningful recognition and lasting improvements in the conduct and quality of its compliance work, these standards must be embedded more consistently and effectively within the training, oversight, and day-to-day practices of compliance officers.
Transformation roadmap
Respondents said HMRC has not done enough to keep charter standards front of mind as it delivers its vision for a modern, digital system as outlined in its Transformation Roadmap (88.61%). While some acknowledged that HMRC has made efforts to embed its charter standards within its broader Transformation Roadmap, there was concern that charter standards will not be kept front of mind during roll out. Respondents highlighted the gap between stated intentions and real-world delivery, citing the current experience of unreliable systems, poor accessibility (particularly for those needing extra support), limited agent inclusion, and ongoing service issues (such as delays and inconsistent advice). Many felt that digitalisation is prioritised over fairness, accuracy, and support.
Making Tax Digital
A strong theme in written feedback was Making Tax Digital (MTD), where feedback was overwhelmingly negative. Respondents described MTD as poorly designed, badly communicated and not fit for purpose. Key concerns included extra cost and administration, software dependence, quarterly reporting burdens and confusing processes. Respondents expressed little confidence in HMRC’s ability to cope with the demands of MTD, given existing service and systems issues. There was a general feeling that it is uncommercial, offers little practical value and fails to reflect or support the realities of small businesses and agents.
Charter Stakeholder Group membership
The members of the group are listed below:
| 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 |