Individuals Customer Experience and Perceptions Survey 2024
Published 17 July 2025
Research conducted by Verian for HM Revenue and Customs (HMRC).
Authors: Alice Fearn, Rebecca Steer and Lillian Robertson.
HMRC Research Report 830.
July 2025
Disclaimer: The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue and Customs.
Glossary and abbreviations
This report uses terminology and abbreviations that are explained below.
Term | Definition |
---|---|
ABOS | Address Based Online Surveying |
CGT | Capital Gains Tax |
NICs | National Insurance contributions |
PAYE | Pay As You Earn |
SA | Self Assessment |
Tax avoidance | this was described in the survey as people trying “to exploit tax rules to gain a tax advantage that Parliament didn’t intend – in other words, operating within the letter, but not the spirit of the law” |
Tax evasion | described as people trying “to reduce the amount of tax they pay by not declaring all of their income to HMRC” |
Individuals | members of the UK general public aged 16 or over and living in private residential accommodation. |
Agents | defined as businesses that are paid to deal with the tax affairs of others. |
1. Executive summary
The Individuals Customer Survey was first commissioned in 2015. The survey tracks customer experience over time and is an important source of evidence on customer experience and perceptions of the tax administration system. The surveys’ findings support HMRC’s strategy and operational plans.
The survey covers HMRC’s Individuals customer group. That is, members of the UK general population aged 16 or older. This report covers the tenth annual survey of Individuals, conducted between October and December 2024. Changes reported are statistically significant at the 95% confidence interval. Where ‘in line’ or ‘consistent’ are used in this report, whilst there may be differences in the percentages this indicates no significant change was detected compared with previous years. Changes to historical questions and new questions for 2024 mean that comparisons cannot always be made with the 2023 data.
1.1 Headline findings
Overall, 2,574 Individuals participated in the survey in 2024, almost three-quarters (74%) of whom had an interaction with HMRC in the past 12 months. An interaction includes customers contacting or being contacted by HMRC, for example receiving a letter, using HMRC online services or telephone helplines. Individuals who interacted with HMRC were asked to rate their experience of interacting with HMRC. All Individuals surveyed were asked to rate their perceptions and understanding of HMRC and attitudes to tax evasion.
1.1.1 Interactions with HMRC
Individuals were asked about the channels they used to interact with HMRC and to rate those they had experience using. Almost half (48%) used online channels only, 12% used both online and telephone channels, and 3% used telephone channels only to interact with HMRC. Interaction by post, letters received from or sent to HMRC, was reported by 37% of Individuals. Almost two-thirds (65%) gave a positive rating of HMRC webpages, a decrease from 73% in 2023. Two-thirds (66%) gave a positive rating for the HMRC Personal Tax Account, a decrease from 72% in 2023. Almost 3 in 5 (59%) gave a positive rating of HMRC online services and over half (51%) gave a positive rating of telephone helplines, both in line with 2023.
1.1.2 Customer experience
Just over half (52%) of Individuals who had an interaction with HMRC had a positive overall experience of dealing with HMRC, a decrease from 58% in 2023. Neutral ratings of overall experience increased to 34% in 2024 from 29% in 2023. Individuals who only used online channels to interact with HMRC were more likely to report a positive experience (57%) than those who used both telephone and online channels (42%). This is consistent with findings from previous years.
Individuals rated 10 dimensions of customer experience in addition to overall experience. For two of those dimensions, positive ratings for 2024 remained in line with 2023. The two dimensions were HMRC getting tax transactions right (59%) and ease of finding information (48%). There were decreases in positive ratings for the remaining 8 dimensions between 2023 and 2024, which were:
- quality of information received where 57% were positive in 2023 and 52% in 2024
- HMRC systems prevent customers from making mistakes where 46% were positive in 2023 and 33% in 2024
- HMRC resolving queries or issues where 55% were positive in 2023 and 51% in 2024
- HMRC staff were approachable where 52% were positive in 2023 and 43% in 2024
- time taken to reach the end result where 55% were positive in 2023 and 49% in 2024
- someone acting on your behalf where 61% were positive in 2023 and 46% in 2024
- clarity of steps needed to be taken where 58% were positive in 2023 and 52% in 2024
- HMRC made clear when everything was complete where 60% were positive in 2023 and 55% in 2024
Seven of these dimensions (all except quality of information received) where positive ratings decreased saw corresponding increases in neutral ratings. Negative ratings remained in line with 2023 on 9 out of 10 dimensions overall. Negative ratings on the statement that HMRC systems prevent customers from making mistakes increased from 17% in 2023 to 22% in 2024.
1.1.3 Views on tax administration
One in 5 (21%) Individuals reported that they had experienced errors with their personal tax dealings in the past 12 months. Of those who experienced an error, 53% attributed those errors to HMRC. Two in 5 (40%) gave a positive rating for how HMRC had resolved these errors, consistent with 2023.
Individuals who had interacted with HMRC in the last 12 months were asked about their views of the administration of the tax system. Three in 5 (61%) agreed that HMRC treated them fairly, a decrease from 69% in 2023. Almost one-third (32%) gave a neutral rating, an increase from 25% in 2023.
Over 2 in 5 (44%) gave a positive rating for ease of dealing with their tax issues, a significant decrease since 2023 (52%). Two in 5 (41%) gave a neutral rating, an increase compared with 2023 (33%). One in 7 (14%) Individuals gave a negative rating, consistent with 2023.
1.1.4 Perceptions of HMRC
All Individuals were asked about their broader views of HMRC as an organisation. Just over 2 in 5 (43%) reported that they trust HMRC as an organisation, consistent with 2023. Two in 5 Individuals (40%) were confident in the way HMRC was doing its job, also consistent with 2023.
Just over a quarter (27%) agreed that HMRC applies penalties and sanctions equally, a decrease from 31% in 2023. Just under a quarter (23%) agreed that HMRC is efficient and does not waste money, a decrease from 27% in 2023. Around a third (36%) agreed that HMRC ensures all customers pay or receive the correct amount of tax, in line with 2023.
New questions were incorporated into the 2024 survey to understand the extent to which Individuals are aware of and understood HMRC’s roles and responsibilities. Almost all (96%) Individuals knew or suspected that HMRC is responsible for collecting taxes. Four-fifths (81%) knew or suspected that HMRC supports families and Individuals through the administration of Child Benefit and tax credits. However, there was a greater degree of uncertainty about other aspects of HMRC’s role. Just over half (53%) knew or suspected that HMRC is not responsible for tax rules, including setting tax rates. Seven in 10 (70%) knew or suspected that HMRC is not responsible for how taxes are spent.
1.1.5 Compliance
Each year the survey looks at different aspects of compliance, either tax avoidance or tax evasion. The 2024 survey looked at tax evasion. Four in 5 (79%) of Individuals thought tax evasion was never acceptable. One in 5 (19%) thought tax evasion was acceptable in some circumstances. Both were consistent with 2022, when these questions were last asked.
Almost a quarter (23%) thought HMRC were effective at preventing or reducing this type of behaviour, while 2 in 5 (44%) gave a neutral rating. One-third (32%) thought HMRC were not effective at preventing or reducing this type of behaviour.
New questions introduced in 2024 asked about awareness of HMRC’s GOV.UK resources concerning HMRC related phishing emails, phone calls and text messages; and customer confidence in recognising phishing attempts. Half (52%) of Individuals were aware of online resources on HMRC GOV.UK webpages concerning HMRC related phishing emails, suspicious phone calls and text messages. Three in 5 (59%) said they feel confident in recognising emails, phone calls and text messages which attempt to impersonate HMRC.
2 Background and methodology
2.1 Background
HM Revenue and Customs (HMRC) commissioned Verian to undertake research on Individuals’ customer experiences of dealing with and perceptions of HMRC.
HMRC is the UK’s tax and customs authority. It collects the money that pays for the UK’s public services and gives financial support to people. Its vision is to be a trusted, modern tax and customs department. For more information read the Building a trusted, modern tax administration system report on GOV.UK.
HMRC has commissioned the Individuals Customer Survey since 2015 to provide customer understanding to support the department’s strategy and track results over time. The survey is an important source of evidence on customer experience and perceptions of the tax administration system. It provides evidence which contributes to measuring HMRC’s performance against 3 of the department’s Strategic Objectives. These are:
- close the tax gap
- improve day-to-day performance and the overall customer experience
- reform and modernisations of tax and customs administration
HMRC’s Annual Report and Accounts provides information on the department’s customer service performance.
For more information view HMRC’s annual report and accounts on GOV.UK.
2.2 Research aims
The Individuals customer experience and perceptions survey aims to:
- understand and track changes in overall customer experience over time
- understand and track changes in overall perceptions of HMRC over time
- help HMRC identify where to target effort to improve customer experience and service
This report presents findings from the 2024 survey with references to findings from earlier surveys conducted annually since 2015. The reports for each of these years are available on GOV.UK, the most recent of which can be found by viewing Individuals, Small Businesses and Agents 2023. Data tables have been published alongside this report which include more data from the 2024 survey.
This 2024 report highlights changes between 2023 and 2024. It also looks at changes against 2019 where relevant to highlight any differences with performance prior to the COVID-19 pandemic. Changes reported are statistically significant compared with previous years.
2.3 Research methodology
2.3.1 Customer group
The survey of Individuals covers members of the general public aged 16 or older. This includes self-employed sole traders who are a valid subset of both the Individuals population and the Small Businesses population. Self-employed people have a dual relationship with HMRC. Firstly, as private citizens who pay tax or receive benefits (including on earnings from their business and other non-business related savings and investments) and secondly, as business owners.
Individuals who reported having any interaction with HMRC in the previous 12 months were asked to rate their experiences of HMRC on a number of dimensions. All Individuals (including those who did not report having any interactions) were asked about their perceptions of HMRC.
2.3.2 Survey fieldwork methodology
In 2024, the survey used a random probability Address Based Online Surveying (ABOS) method, which has been used since 2018. This method invited Individuals to complete the survey online and also included a paper questionnaire option for those who did not wish to or could not complete online.
Since 2021, the ABOS method has been supplemented with a complementary sample drawn from Verian’s random sample panel, Public Voice. The Public Voice sample was introduced to improve the representativeness of our achieved sample. The Public Voice sample completed the survey online. The same questions were asked to both samples. These approaches allow the results to be generalisable to the wider population. A more detailed description of the methods is given in the separate Technical Annex.
Interviews were carried out with 2,574 Individuals, between 20 October and 9 December 2024.
2.3.3 Survey content
The survey covers the following areas:
Interactions with HMRC in the previous 12 months
This section includes questions measuring the ways in which customers have interacted with HMRC in the previous 12 months and ratings of channels used. Specifically, it covers:
- taxes and benefits paid and received
- whether customers received any help with their tax affairs, for example from a professional advisor such as a tax accountant, and type of help received
- outbound contact with HMRC, that is, from the customer to HMRC (new question in 2024)
- inbound contact with HMRC, that is, from HMRC to the customer (new question in 2024)
- reasons for choosing online and telephone channels (new question in 2024)
- ratings of contact channels used
Customer experience
This section includes questions measuring important dimensions of customer experience. Specifically, it covers:
- overall experience of HMRC
- how easy or difficult it was for customers to find relevant information needed on tax dealings from HMRC
- rating the quality of information customers have looked for or received from HMRC
- HMRC made clear what steps customers needed to take
- HMRC made clear when everything was completed
- whether HMRC systems were good at preventing the customer from making mistakes
- how good or poor HMRC were at resolving any queries or issues
- how acceptable the time taken to reach the end result was
- how approachable HMRC were
- how good or poor HMRC were at getting tax (and benefits and credits) transactions right
- how easy HMRC made it for someone else to act on the customer’s behalf
Views on tax administration
This section includes other measures of customer experience, reflecting the manner in which HMRC administers the tax system. Specifically, it covers:
- whether HMRC treats customers fairly
- whether HMRC made any errors and if yes, how well they were resolved
- customer confidence in dealing with taxes and benefits (new question in 2024)
- ease of dealing with tax issues
- whether HMRC information and guidance provides clarity on tax obligations (new question in 2024)
- perceived change in the complexity of their tax affairs (new question in 2024)
Perceptions of HMRC
This section includes general perceptions of HMRC. Specifically, it covers:
- HMRC being an efficient organisation
- HMRC as a competent organisation (new question in 2024)
- whether HMRC treats customers data and personal information confidentially
- perceptions of HMRC’s reputation, communication, professionalism and admitting to making a mistake
- trust in HMRC
- confidence in HMRC
- perceptions of HMRC as impersonal, complicated and supportive (new questions in 2024)
- understanding of HMRC’s role and responsibilities (new questions in 2024)
Perceptions of compliance
- perceptions of tax evasion and effectiveness of HMRC preventing or reducing tax evasion
- awareness of HMRC online resources concerning phishing (new question in 2024)
- confidence in recognising phishing that attempts to impersonate HMRC (new question in 2024)
Demographics
The questionnaire is included in the Technical Annex.
Individuals without interactions with HMRC over the previous 12 months were not asked about their customer experience but were asked about their perceptions of HMRC and demographic characteristics.
2.3.4 Qualitative research methodology
Following the quantitative survey, Verian conducted 20 follow-up telephone interviews with respondents who consented to be re-contacted during the survey. Interviews lasted 45 to 60 minutes and were conducted via telephone with a Verian researcher in March 2025. A range of Individuals were included in the research, with primary quotas set based on age group, type of contact with HMRC, type of taxpayer (for example, PAYE or Self Assessment) and rating of overall experience with HMRC. Thematic analysis was used to collate findings based on predetermined topics including:
- individuals’ circumstances, perceived complexity of and approach to tax affairs
- experiences and reasons for using online and telephone contact
- perceptions and understanding of HMRC’s role
- ratings and reasonings behind neutral ratings
- trust ratings and influences
2.4 Reporting notes
Many of the questions in the survey asked customers to rate their customer experience and perceptions of HMRC using a 5-point response scale. For each scale 5 was the most positive response and 1 was the least positive response. For example, customers were asked ‘how strongly do you agree or disagree’ with for various statements and to rate the extent to which they agreed on a scale of 1 to 5 where 1 was strongly disagree and 5 was strongly agree.
Responses have been grouped and defined into positive (a score of 4 or 5), neutral (a score of 3), and negative (a score of 1 or 2). Respondents could also say ‘Don’t know’ or ‘Not applicable’. Respondents who said the question did not apply to them were excluded from the analysis of that dimension.
Where customers were asked to rate HMRC they were asked to give an overall opinion about all of their experiences of dealing with HMRC over the previous 12 months.
For comparisons between groups of respondents, any differences discussed in this report were statistically significant at the 95% probability level, unless otherwise stated. This means that we can be 95% confident that the differences observed between the sub-groups are genuine differences and have not occurred by chance. Similarly, any changes between years discussed in the text are statistically significant at the 95% probability level.
Statistical significance is determined by comparing 2 groups (%). It takes into account the number of people who answered the question (base size) and the design weight (a measure of how representative the respondents in the data are of the population). As such, the size of the difference between 2 proportions does not determine whether the difference is statistically significant. For example, a 5% difference between 2 proportions may in 1 case be statistically significant, and in another case it may not.
Where ‘in line’ and ‘consistent’ are used in this report, whilst there may be differences in the percentages, this indicates no significant change was detected compared with previous years. Changes to historical questions and new questions for 2024 mean that comparisons cannot always be made with the 2023 data.
3 Research findings
The survey of Individuals covers members of the UK general public aged 16 or older.
There was an almost even split between males (47%) and females (51%). Individuals fell into the following age bands: 3 in 10 were 16-34 (29%) or 35-54 (32%) and 39% were 55 or over. Fewer than half (41%) were employed full time, 13% were working part time, 6% were self-employed and 40% were not in employment (for example studying, retired, caring for family).
Just over 7 in 10 Individuals (74%) had interacted with HMRC in the last 12 months, consistent with 2023 (70%).
3.1 Interactions with HMRC
Individuals were asked about the ways in which they had interacted with HMRC in the last 12 months, and ways in which HMRC had interacted with them. Interactions were defined as making contact with HMRC, receiving communication from HMRC or using HMRC’s online services.
Almost 3 in 5 (59%) of all Individuals used an online channel (used an online service, including their Personal Tax Account, or looked for information on HMRC webpages), in line with 2023. One in 7 (16%) interacted with HMRC via telephone, in line with 2023 and remaining lower than 2019 levels (23%). Just under half (48%) only interacted with HMRC through online channels, an increase compared with 2023 (43%) and higher than 2019 (28%) levels. The proportion who interacted with HMRC via both online and telephone channels in 2024 remained consistent (12%) with 2023 levels. Interaction by post, letters received from or sent to HMRC, was reported by 37% of Individuals. This was an increase from 2023 (29%) and could be partly due to changes to questions about interaction.
Only a small proportion interacted with HMRC via telephone channels only and did not use any online channels (3%).
3.1.1 Rating of services
Individuals were asked to rate HMRC’s contact channels, where these had been used by the respondent. The contact channels customers were asked to rate were HMRC webpages, the Personal Tax Account, other HMRC online services, HMRC telephone helplines, the HMRC app and HMRC digital assistant.
Webpages
Almost two-thirds gave a positive rating (65%) for HMRC webpages, a decrease from 73% in 2023.
Personal Tax Account
Two-thirds (66%) positively rated the Personal Tax Accounts, a decrease from 72% in 2023.
Telephone helplines
Half (51%) gave a positive rating of telephone helplines.
App
Just over two-thirds (68%) gave a positive rating of the HMRC app, a new question for the 2024 survey.
Digital assistant (chatbot or webchat)
Three in 10 (30%) gave a positive rating of HMRC’s digital assistant tools (chatbot), a new question for the 2024 survey.
3.1.2 Ease of submitting information using online services
A new question was introduced in the 2024 survey where Individuals were asked about how easy or difficult they felt it was to submit information to HMRC using their online services.
Just over half (52%) felt that it was easy to submit information to HMRC using their online services, while 14% said it was difficult.
3.1.3 Reasons for use of online channels
New questions asked customers what they had used online channels for and in relation to what types of taxes or benefits and credits.
Half (51%) of Individuals who used online channels did so to view information. One in 4 (26%) used online channels to submit information or complete a form, while 1 in 5 (20%) used online channels in relation to tax repayments or refunds.
Smaller proportions used online channels for other reasons such as clarification of tax, benefit or credit rules (15%) or amending details HMRC hold about them (14%).
The focus of online interactions were largely reflective of the proportion of customers to which they were relevant. Two in 5 (40%) of Individuals interacted with HMRC online in relation to PAYE. Fewer than 1 in 4 interacted with HMRC online in relation to Self Assessment (23%) or National Insurance contributions (21%). One in 10 interacted with HMRC online in relation to Universal Credit (10%), Income Tax from a pension (10%), or Child Benefit (10%).
3.1.4 Positives and challenges of online channels: qualitative insights
Qualitative interviews provided further insight into the reasons for using online channels. The tasks performed online aligned with the survey findings including viewing information, submitting forms, and seeking clarification. The types of taxes and benefits managed online also reflected the survey findings including, PAYE, Self Assessment, and National Insurance contributions (NICs). Individuals reported that online channels were commonly the first point of contact.
“Online is basically the first place I will go, calling takes time and if it’s just information I need I’d rather go online to sort it out.” (Income Tax and NICs via PAYE)
However, some turned to online services as a second step after encountering barriers with telephone services, such as long wait times.
Participants highlighted several positives of online channels including their perceived reliability, convenience, and efficiency. Some noted that online tasks could be completed quickly and allowed for multi-tasking. Those who felt confident in navigating digital platforms and understanding tax-related information felt more capable of finding and understanding information and guidance on HMRC’s online channels and in their ability to resolve queries online.
“I think it’s a really good system…it just works. You make an account, and all your information is there.” (Income Tax and NICs via PAYE)
Challenges of online channels included a lack of specificity for individual circumstances, difficulty navigating the website, contradictory information and confusing wording. Some felt online channels provided limited reassurance that their understanding was correct or that their query had been fully resolved. The digital assistant was viewed as underdeveloped and limited, with suggestions that Artificial Intelligence (AI) technology could improve its functionality.
“Because it just takes me ages to try and frame the question and then you don’t always get an answer to the question you thought you’d asked. And if you have follow up questions. I’m not confident that you get the right answer.” (Income Tax and NICs via PAYE)
“If they could develop some sort of… AI interface that can really answer the questions… Why is my tax code this way? Why is it doing what it’s doing?… generic information will not answer that. It’s a very specific question. Now they can develop AI to that capability. That would be fantastic” (Income Tax and NICs via PAYE, Capital Gains Tax)
The threat of scams was also seen as a challenge, with some Individuals reporting reluctance to provide the personal information required for online tasks due to fear of being defrauded.
“It caters to the masses. It doesn’t cater to those individual nuances at times.” (Capital Gains Tax, Self Assessment)
3.1.5 Reasons for use of telephone channels
New questions asked customers what they had used telephone channels for and in relation to what types of taxes or benefits and credits.
Three in 10 (29%) used telephone channels in relation to tax payments or refunds, while almost 1 in 4 (23%) used telephone channels to amend details HMRC hold about them.
Smaller proportions used telephone channels for other reasons such as specific tax, benefit or credit queries (19%), clarification of tax, benefit or credit rules (13%) or in relation to submission of information or completing a form (16%).
Similar to online interactions, telephone interactions were largely reflective of the proportion of customers to which they are relevant. One-third (33%) of Individuals interacted with HMRC by telephone in relation to PAYE. Fewer than 1 in 5 interacted with HMRC in relation to Self Assessment (17%), Income Tax from a pension (13%), National Insurance contributions (12%) or Universal Credit (10%).
Individuals who used telephone to interact with HMRC were also asked why they chose this channel. Two in 5 (40%) did so because they wanted reassurance from speaking to a HMRC advisor, while 3 in 10 (29%) said it was their preference.
Other reasons for choosing telephone channels included information being unclear online (22%), they were unable to complete their task online (20%) or because information was unavailable online (15%).
3.1.6 Positives and challenges of telephone channels: qualitative insights
Qualitative interviews provided further insight into the reasons for using telephone channels. The tasks performed by telephone were consistent with the survey findings and included tax repayments and amending personal details. Customers opted to use the telephone rather than online services when their issue was more complex, when they needed greater understanding or reassurance, or when they suspected something was incorrect. In many cases, telephone contact was a second step after an unsuccessful attempt to complete the task online. Telephone contact was perceived to be less convenient and more time-consuming, but most likely to result in the resolution of a query or issue.
“I don’t think the internet covers all eventualities… When you speak to someone, they can explain it… especially when you don’t understand the mechanics behind tax.” (Income Tax and NICs via PAYE)
“In almost every case I’ve come out of the call with either the problem resolved, or I understand the action I need to take.” (Capital Gains Tax, Dividend Tax, Self Assessment)
The perceived positives of telephone channels included personalised service, greater clarity and reassurance, and effectiveness in resolving issues or queries. Human interaction was considered essential for complex or time-sensitive matters, as well as for those who found online channels difficult to navigate. HMRC staff were generally viewed as competent, knowledgeable, friendly, and flexible.
“When you’re having a conversation on the phone, they seem to have flexibility in how you’re dealt with in recognition that you’re trying to do the right thing. Therefore, you know they will help you rather than paint us as someone mischievous” (Self Assessment, Capital Gains Tax, Dividend Tax)
Challenges in using telephone channels included long wait times, with reported wait times of up to 1 hour. Some experienced being cut off during calls and criticised the lack of a call-back option.
“It is extremely difficult [and] time-consuming to get a human being to answer a telephone… after you’ve waited on the phone for 40 minutes, they cut you off.” (Income Tax and NICs via PAYE, Capital Gains Tax)
A small number of Individuals had experiences of negative interactions, expressing concerns that some HMRC staff lacked sufficient knowledge, training, or patience. A lack of continuity in staff was also noted as a frustration, as customers had to repeat their circumstances each time they called.
3.2 Customer experience
Just over half (52%) of Individuals who had an interaction with HMRC in the previous 12 months gave a positive overall experience rating. This was a decrease in 2024 compared with 2023 (58%). Neutral ratings of overall experience increased to 34% in 2024 from 29% in 2023.
Individuals who only interacted with HMRC via online channels were more likely to give a positive rating (57%) compared with those who used telephone and online channels (42%), consistent with previous years.
3.2.1 Dimensions of customer experience
Individuals who interacted with HMRC were asked to rate HMRC on 10 customer experience dimensions. In 2024, positive ratings for 8 out of 10 dimensions decreased since 2023, while neutral ratings increased. However, negative ratings remained in line with 2023 for all but 1 of these dimensions.
The following two dimensions of customer experience saw no changes compared with 2023.
Ease of finding information
Individuals were asked how easy it was to find relevant information on tax issues from HMRC in the last 12 months. The question was changed in 2024 from how easy it was to find any information on tax issues, in 2023. Almost half (48%) gave a positive rating, consistent with 2023. The proportions who gave neutral (35%) or negative (17%) ratings were also consistent with 2023.
Getting tax transactions right
Individuals were asked how good HMRC is at getting transactions right. Almost 3 in 5 (59%) gave a positive rating, in line with 2023. Negative ratings also remained in line, at 12%.
The following dimension saw a decrease in positive ratings with no other changes.
Quality of information
Individuals were asked how good the quality of information they looked for or received from HMRC was in the last 12 months. Positive ratings decreased from 57% in 2023 to 52% in 2024. Neutral (35%) and negative (12%) ratings were consistent with 2023.
There was a decrease in positive ratings and an increase in neutral ratings for 6 out of the 10 dimensions of customer experience.
Clarity of steps needed to be taken
Individuals were asked whether HMRC made clear the steps they (the customer) needed to take. Positive ratings decreased from 58% in 2023 to 52% in 2024. Neutral ratings increased from 29% in 2023 to 34% in 2024.
HMRC made it clear when everything was complete
Individuals were asked whether HMRC made it clear when everything was complete. Positive ratings decreased from 60% in 2023 to 55% in 2024. Neutral ratings increased from 27% in 2023 to 31% in 2024.
HMRC resolving queries or issues
Individuals were asked how good HMRC was at resolving queries or issues. Positive ratings decreased from 55% in 2023 to 51% in 2024. Neutral ratings increased from 33% in 2023 to 38% in 2024.
Time taken to reach the end result
Individuals were asked how acceptable the time taken was to reach the end result. Positive ratings decreased from 55% in 2023 to 49% in 2024. Neutral ratings increased from 30% in 2023 to 36% in 2024.
HMRC were approachable
Positive ratings decreased from 52% in 2023 to 43% in 2024. Neutral ratings increased from 31% in 2023 to 37% in 2024.
Someone acting on your behalf
Individuals who report receiving any support with their tax affairs were asked how easy HMRC made it for someone to act on their behalf. Over 2 in 5 (46%) gave a positive rating, representing a decrease from 61% in 2023. Neutral ratings increased from 28% in 2023 to 39% in 2024.
One dimension of customer experience saw an increase in negative ratings, as well as a decrease in positive ratings and an increase in neutral ratings.
HMRC systems prevent customers from making mistakes
One-third (33%) gave a positive rating, representing a decrease from 46% in 2023. Neutral ratings increased from 36% in 2023 to 41% in 2024. The proportion who gave a negative rating increased from 17% in 2023 to 22% in 2024.
3.2.2 Improving customer experience: qualitative insights
Qualitative interviews provided insight into how the overall customer experience could be improved. Suggested improvements to telephone services included reducing wait times, extending opening hours, and enhancing staff training.
Potential improvements to online channels included providing notifications about changes or resolutions via email, SMS or the app, and making online information more specific and reliable. There was also interest in enhancing the current digital assistant (chatbot), which was viewed as under-developed. Some Individuals noted that the digital assistant only offered links to existing online guidance, which they had already found and reviewed, but had not resolved their issue or query. Individuals would like to see a more advanced features powered by AI or easier and quicker access to support from live online HMRC staff.
“If they could develop some sort of AI interface that can really answer the questions [such as] Why is my tax code this way? Why is it doing what it’s doing? It’s a very specific question and now they can develop AI to that capability. That would be fantastic.” (Income Tax and NICs via PAYE, Pension Tax)
Additional suggestions included offering guidebooks, workshops, and short videos to help Individuals gain education and guidance on tax affairs and how to avoid scams.
“I think there should be local workshops (or) online workshops where you can go and it takes you through really easy videos … even like a little course in tax understanding just for the general public…very simplistic but informative ways of understanding tax.” (Income Tax and NICs via PAYE)
There were also requests for specific guidance to support customers who are navigating changes in circumstances or key life transitions, such as becoming self-employed for the first time, or retiring from employment. Individuals highlighted that difficulties, and as such, poorer experience, occurs during these transition stages.
“If you say to HMRC ‘I’m going self-employed’ … a 3 or 4 page guide on how to proceed going forward would be amazing. They don’t tell you everything they need; you just have to figure it out yourself.” (Self Assessment)
3.3 Views on administration of tax system
Individuals were asked about their views of the administration of the tax system. Specifically, those who reported having had any interaction with HMRC over the last 12 months were asked whether HMRC treated them fairly. All respondents were asked to rate the ease of dealing with their tax issues and their confidence in dealing with taxes, benefits and credits. All respondents were also asked how complex their tax affairs were over the last 12 months, compared to the previous 12 months.
Respondents were asked whether HMRC treated them fairly. Six in 10 (61%) gave a positive rating, a decrease from 69% in 2023. The proportion who gave a neutral rating increased from 25% in 2023 to 32% in 2024.
Just over 2 in 5 (44%) gave a positive rating for ease of dealing with tax issues, a decrease from 52% in 2023. The proportion who gave a neutral rating increased from 33% in 2023 to 41% in 2024. Individuals who only used online channels were more likely to give a positive rating for ease of dealing with tax issues (50% compared with 34% who interacted using online and telephone channels).
Just under 2 in 5 (38%) said they are confident in dealing with taxes, benefits and credits. A similar proportion (35%) were neutral, while just over a quarter (27%) said they are not confident. This was a new measure introduced in the 2024 survey and will be tracked over time.
Out of all those who used any HMRC information or guidance, 2 in 5 (42%) agreed that it provided clarity on tax obligations, while 46% were neutral and 12% gave a negative rating.
Three-quarters (74%) of Individuals felt that the complexity of their tax affairs or obligations was about the same in the last 12 months compared to the previous year. Just under 2 in 5 (17%) felt they were more complex, while 1 in 10 (9%) felt they were less complex.
3.3.1 The impact of perceived complexity on experience and perceptions: qualitative insights
Qualitative interviews provided further insight into how complexity impacted customer experiences and perceptions.
Individuals who considered their tax affairs to be more complex in the last 12 months compared to the preceding 12 months reported more frequent interactions with HMRC. Customers who used telephone services often did so because the complexity of their circumstances could not be addressed through online channels or because they required a quicker response. In contrast, those with simpler tax affairs tended to use online channels and would typically consider calling only if an issue arose.
“When you are completely unfamiliar with the tax, you need somebody to hold your hand, and the way to do that is to speak to the experts in the department (on the telephone) who are invariably extremely helpful…once you get through.” (Capital Gains Tax, Inheritance Tax, Pension Tax, Self Assessment)
Customers who perceived their tax affairs to be more complex than last year reported experiencing more issues, which negatively affected their perceptions and ratings of HMRC. This was particularly true in situations where issues took longer to resolve, when the same problem occurred repeatedly or when the error was perceived to have originated with HMRC.
“I think the tax system is extremely complicated…you’ve (HMRC) miscalculated the amount of tax I’ve had to pay… now you’re trying to fine me …that really tainted my dealings with HMRC.” (Income Tax and NICs via PAYE, Pension Tax, Capital Gains Tax)
Additionally, Individuals who perceived their tax affairs to be more complex than last year reported receiving letter communications more frequently. These letters were often perceived as confusing, overly automated, and with a threatening tone, which contributed to lower ratings. Customers were also fearful of making mistakes and receiving penalties for genuine errors.
“The tax man scares me, full stop. We’re scared of doing something wrong. One mistake could cost you a lot of money [and] they have really harsh penalties… they advertise that it’s really easy now, but it isn’t.” (Self Assessment)
Some suggested improvements to address issues related to complexity and experience were provided, see Section 3.2.2.
3.3.2 Errors in tax dealings
Individuals were asked whether they had experienced any errors in their tax dealings in the last 12 months. One in 5 (21%) said they had experienced errors, with almost half of these (11%) attributing those errors to HMRC.
Among those who reported errors had been made, almost 2 in 5 (40%) gave a positive rating for HMRC resolving the error.
3.4 Perceptions of HMRC
This section examines Individuals’ broader views of HMRC as an organisation. They were asked to rate HMRC on the following:
- HMRC is an efficient organisation that does not waste money
- HMRC ensures all its customers pay (or receive) the correct amount of money in taxes and benefits
- HMRC applies penalties and sanctions equally for all of its customers
- HMRC treats customers data and personal information confidentially
- how confident are you in the way HMRC are doing their job
These measures were asked of all Individuals, regardless of whether they had interacted with HMRC. Similar to previous years, positive ratings for these reputation dimensions were lower than the customer experience dimensions. Higher proportions of respondents were neutral or did not know compared with the customer experience dimensions.
3.4.1 Efficiency and effectiveness
Just under a quarter (23%) of Individuals agreed that HMRC is efficient, a decrease from 27% in 2023. One-quarter (26%) disagreed, a decrease from 30% in 2023.
Just over one-third (36%) gave a positive rating for how effective HMRC was in ensuring all of its customers pay or receive the correct amount of tax, in line with 2023.
3.4.2 Fairness in applying penalties and sanctions
Just over a quarter (27%) agreed that HMRC applied penalties and sanctions equally, a decrease from 31% in 2023. Those who gave a positive rating of HMRC applying penalties and sanctions equally were more likely to give positive ratings of overall experience and trust in HMRC.
3.4.3 Treating customers data and personal information confidentially
Three in 5 (59%) agreed that HMRC treats customers data and personal information confidentially, a decrease since 2021 (63%) when this question was last asked.
3.4.4 Overall confidence in HMRC
Two in 5 Individuals (40%) were confident in the way HMRC was doing its job, consistent with 2023. Neutral ratings increased from 37% in 2023 to 43% in 2024. Fewer than 1 in 5 (16%) were not confident, a decrease from 22% in 2023.
Ratings of confidence, efficiency, effectiveness and fairness were closely associated as in previous years. Individuals who gave positive ratings on 1 were more likely to give positive ratings across these measures. These ratings can be found in the accompanying data tables.
3.4.5 Trust and Fairness
New questions were introduced in the 2022 and 2024 survey asking for views on aspects of trust and fairness in HMRC. All Individuals were asked to rate HMRC on the following:
- HMRC is an organisation with a good reputation
- HMRC communicates in a way that is easy for me to understand
- HMRC staff are professional
- HMRC would admit if they made a mistake
- HMRC is an organisation that I trust
- HMRC is a competent organisation (added in 2024)
HMRC reputation
Of all Individuals, 35% agreed that HMRC is an organisation with a good reputation, consistent with 2023. One-quarter (25%) disagreed, consistent with 2023.
HMRC communicates in a way that is easy to understand
Of all Individuals, over 2 in 5 (44%) agreed that HMRC communicates in a way that is easy to understand, consistent with 2023. One in 5 (19%) disagreed, consistent with 2023.
HMRC staff are professional
Of all Individuals, half (49%) agreed that HMRC staff are professional, a decrease from 54% in 2023. One in 10 (9%) disagreed, in line with 2023.
HMRC would admit if they made a mistake
Of all Individuals, 3 in 10 (29%) agreed that HMRC would admit if they made a mistake, a decrease from 35% in 2023. Almost the same proportion disagreed (31%) consistent with 2023.
Trust in HMRC as an organisation
Just over 2 in 5 (43%) of Individuals gave a positive rating that HMRC was an organisation they trusted and 1 in 5 (20%) gave a negative rating, both in line with 2023.
HMRC is a competent organisation
Of all Individuals, 2 in 5 (40%) agreed that HMRC is a competent organisation. Fewer than 1 in 5 (17%) disagreed. This measure was new in the 2024 survey and will be tracked over time.
3.4.6 Descriptors of HMRC
New questions introduced in 2024 asked respondents the extent to which 3 words describe or do not describe HMRC. These words were ‘Impersonal’, ‘Complicated’ and ‘Supportive’.
One-third (34%) felt that ‘Impersonal’ does describe HMRC. Almost half (48%) were neutral and just under 1 in 5 (18%) felt ‘Impersonal’ does not describe HMRC.
Almost 2 in 5 (39%) felt that ‘Complicated’ does describe HMRC. Almost half (47%) were neutral and just over 1 in 10 (13%) felt ‘Complicated’ does not describe HMRC.
One in 5 (19%) felt that ‘Supportive’ does describe HMRC. Just under half (49%) were neutral and just under one-third (31%) felt ‘Supportive’ does not describe HMRC.
3.4.7 Wider understanding of HMRC role and responsibilities
New questions were introduced in the 2024 survey to understand the extent to which Individuals are aware of and understand HMRC’s roles and responsibilities. Individuals were asked whether they believed a series of statements to be true or false.
HMRC is responsible for collecting taxes
Almost all (96%) correctly said they believed this statement to be true. Among these, almost two-thirds (64%) said they ‘know it is true’ while one-third (32%) said they suspect it is true.
HMRC supports families and Individuals through the administration of Child Benefit and tax credits
Four in 5 (81%) correctly believed this statement to be true. Among these, 3 in 10 (29%) said they ‘know it is true’ and 53% said they suspect it is true.
HMRC is responsible for tax rules, including setting tax rates
Just over half (53%) correctly believed this statement to be false. Among these, 1 in 4 (25%) said they ‘know it is false’ and 28% said they suspect it is false. Just under half (46%) incorrectly believed this statement to be true. Among these, 1 in 10 (13%) said they ‘know it is true’ and one-third (33%) said they ‘suspect it is true’.
HMRC is responsible for how taxes are spent
Seven in 10 (70%) correctly believed this statement to be false. Among these, almost 2 in 5 (38%) said they ‘know it is false’ and 3 in 10 (32%) said they suspect it is false. Almost 3 in 10 (28%) incorrectly believed this statement to be true. Among these, 7% said they ‘know it is true’ and 1 in 5 (22%) said they ‘suspect it is true’.
3.5 Perceptions of compliance
The survey looks at different aspects of compliance in alternating years, either tax avoidance or tax evasion. The 2024 survey looked at evasion, asking for views on the acceptability of tax evasion and the effectiveness of HMRC in preventing or reducing this behaviour. Questions on tax evasion were previously asked in 2022 and 2020.
3.5.1 Acceptability and extent of tax evasion
Individuals were asked about the acceptability of people evading tax. Tax evasion was framed as people who “try and reduce the amount of tax they have to pay by not telling HMRC about all of their income”.
Four in 5 (79%) reported that tax evasion was never acceptable, consistent with 2022 (80%). One in 5 (19%) felt that it was acceptable in some circumstances, whilst 2% said it was always acceptable.
Individuals were asked how effective HMRC is in preventing or reducing this type of behaviour. Almost a quarter (23%) thought HMRC are effective. Over 2 in 5 (44%) were neutral.
3.5.2 Awareness of resources and confidence in recognising phishing
New questions introduced in 2024 asked customers about awareness of HMRC GOV.UK resources concerning HMRC related phishing emails, suspicious phone calls and text messages, and customer confidence in recognising phishing attempts.
Half (52%) of Individuals were aware of online resources on HMRC GOV.UK webpages concerning HMRC related phishing emails, suspicious phone calls and text messages.
Three in 5 (59%) said they feel confident in recognising emails, phone calls and text messages which impersonate HMRC. One-quarter (26%) were neutral and fewer than 1 in 5 (15%) said they do not feel confident.