Research and analysis

Individuals Customer Experience and Perceptions Survey 2025

Published 9 July 2026

Research conducted by Verian for HM Revenue and Customs (HMRC).

Authors: Alice Fearn, Rebecca Steer, Lillian Robertson and Jack Quantock Shuldham.

HMRC Research Report 867.

July 2026

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
HMRC digital assistant	includes customers using the chatbot (an automated natural language processing tool to provide a response) and webchat (an adviser-led response)
MTD	Making Tax Digital
P45	A document provided at the end of an employment that records an employee’s pay and tax for that job
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 has been undertaken online since 2018, with a paper questionnaire option for those who did not wish to, or could not, complete the survey online. The survey tracks customer experience over time and is an important source of evidence on customers’ experiences and perceptions of the tax administration system. The survey findings support HMRC’s strategic objectives and standards.

The survey covers HMRC’s Individuals customer group, defined as members of the UK general population aged 16 or over. This report covers the eleventh annual survey of Individuals, conducted between September and November 2025. Changes reported are statistically significant at the 95% confidence level. Where the terms “in line” or “consistent” are used, this means no statistically significant change was detected, and differences in percentages between years are not reported.

1.1 Headline findings

Overall, 2,755 Individuals participated in the survey in 2025. Seven in 10 (71%) had interacted with HMRC in the previous 12 months. An interaction includes customers contacting or being contacted by HMRC, for example by receiving a letter or using HMRC online services or telephone helplines. Individuals who had interacted with HMRC were asked to rate their experiences. All Individuals were asked to rate their perceptions and understanding of HMRC, and their attitudes to tax avoidance.

1.1.1 Interactions with HMRC

Individuals were asked about the channels they used to interact with HMRC and to rate the channels they had used. Over 2 in 5 (46%) used online channels only, 12% used both online and telephone channels, and 4% used telephone channels only to interact with HMRC. Interaction by post, through letters sent to or received from HMRC, was reported by 33% of Individuals.

Customers were asked to rate the channels they used. Just over 3 in 5 (64%) of Individuals gave a positive rating of HMRC webpages. Almost 7 in 10 (67%) gave a positive rating for the HMRC Personal Tax Account, and over 2 in 5 (46%) gave a positive rating of telephone helplines.

1.1.2 Customer experience

Over 5 in 10 (55%) of Individuals who had an interaction with HMRC reported a positive overall experience, while 13% gave a negative rating. Individuals who only used online channels to interact with HMRC were more likely to report a positive experience (59%) than those who used both telephone and online channels (44%).

Individuals rated 10 additional dimensions of customer experience. The proportion who gave a positive rating for each dimension was as follows:

• ease of finding information (50%)
• quality of information received (53%)
• clarity of steps needed to be taken (53%)
• HMRC made clear when everything was complete (57%)
• HMRC getting tax transactions right (61%)
• HMRC systems prevent customers from making mistakes (36%)
• HMRC are approachable (44%)
• HMRC resolving queries or issues (53%)
• time taken to reach the end result (51%)
• ease of someone acting on your behalf (54%, an increase from 46% in 2024)

1.1.3 Views on tax administration

Fewer than 1 in 6 (16%) Individuals reported experiencing errors with their personal tax dealings in the last 12 months. Of those who experienced an error, 55% attributed the error to HMRC. Two in 5 (39%) gave a positive rating for how HMRC resolved these errors.

Individuals who had interacted with HMRC in the last 12 months were asked about their views of tax administration:

• 62% agreed HMRC treated them fairly
• 47% gave a positive rating for the ease of dealing with their tax issues

1.1.4 Perceptions of HMRC

All Individuals were asked about their broader views of HMRC as an organisation:

• 44% agreed they trusted HMRC as an organisation
• 43% agreed they were confident in the way HMRC was doing its job
• 39% agreed HMRC ensures all customers pay or receive the correct amount of tax (an increase from 36% in 2024)
• 30% agreed HMRC applies penalties and sanctions equally
• 28% agreed HMRC is efficient and does not waste money (an increase from 23% in 2024)

Questions to understand the extent to which Individuals were aware of and understood HMRC’s roles and responsibilities indicated that:

• 97% knew or suspected HMRC is responsible for collecting taxes
• 70% knew or suspected HMRC is not responsible for how taxes are spent
• 55% knew or suspected HMRC is not responsible for tax rules, including setting tax rates

1.1.5 Compliance

The 2025 survey covered tax avoidance:

• 75% thought tax avoidance is never acceptable, and 20% thought it is acceptable in some circumstances
• 55% of Individuals thought HMRC was effective at preventing or reducing this type of behaviour, an increase from 2023 (41%, when the question was last asked)
• 43% were aware of how to report HMRC related phishing emails, suspicious phone calls and text messages
• 56% said they felt confident in recognising emails, phone calls and text messages that attempt to impersonate HMRC

2. Background and methodology

2.1 Background

HMRC commissioned Verian to undertake research on Individuals’ customer experiences of dealing with HMRC and their perceptions of the organisation.

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 HMRC’s Transformation Roadmap.

HMRC has commissioned the Individuals Customer Survey since 2015 to provide customer understanding, inform 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 that contributes to measuring HMRC’s performance against 3 of the department’s strategic objectives. These are to:

• close the tax gap
• improve day-to-day performance and the overall customer experience
• support reform and modernisation of the 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 2025 survey, with references to findings from earlier surveys. Reports from previous years are available on GOV.UK, with the most recent being the Individuals Customer Experience and Perceptions Survey 2024. Data tables have been published alongside this report which include further data from the 2025 survey.

This 2025 report highlights changes between 2024 and 2025. It also looks at changes compared with 2022, where relevant, to highlight any differences with performance following the peak of the COVID-19 pandemic. Changes reported are statistically significant unless otherwise stated.

2.3 Research methodology

2.3.1 Customer group

The survey of Individuals covers members of the general public aged 16 or over, regardless of their tax affairs, including those with and without recent interactions with HMRC.

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 2025, the survey used a random probability Address Based Online Surveying (ABOS) method, which has been used since 2018. Individuals were invited to complete the survey online: however, the invitation also included a paper questionnaire for those who did not wish to, or could not, complete the survey online.

Since 2021, the ABOS method has been supplemented with a complementary sample drawn from Verian’s random sample panel, Public Voice. Public Voice panellists completed the survey online. The same questions were asked to both samples. Together, these approaches allow the results to be generalised to the wider population. A description of the methods is provided in the separate Technical Annex.

Interviews were carried out with 2,755 Individuals between 10 September and 11 November 2025.

2.3.3 Survey content

The full questionnaire is included in the Technical Annex. It covers a number of topics, including:

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, along with ratings of the 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, contact initiated by the customer to HMRC (new question in 2024)
• inbound contact with HMRC, that is, contact initiated by 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 allowances) 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
• whether HMRC applies penalties and sanctions equally, treats customers’ data and personal information confidentially, ensures customers pay or receive the correct amount
• perceptions of HMRC’s reputation, competence, 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

This section includes perceptions, awareness, and confidence relating to tax compliance issues. Specifically, it covers:

• perceptions of tax avoidance and the effectiveness of HMRC preventing or reducing tax avoidance
• awareness of how to report HMRC-related phishing attempts (new question in 2025)
• confidence in recognising phishing attempts that impersonate HMRC (new question in 2024)

Demographics

This section includes standard demographic questions to support analysis and aid understanding of the respondent population.

2.3.4 Qualitative research methodology

Following the quantitative survey, 30 follow-up telephone interviews were conducted with respondents who consented to be re-contacted at the end of the survey. Interviews lasted up to 60 minutes and took place in February 2026.

A range of Individuals were included in the qualitative phase, with primary quotas set based on age group, type of contact with HMRC, type of taxpayer (for example, Pay As You Earn (PAYE) or Self Assessment), and rating of complexity of tax affairs. Thematic analysis was used to collate findings based on predetermined topics, including:

• experiences of managing tax affairs and interacting with HMRC, including what feels simple versus complex
• perceived tax complexity, what drives it, how it changes over time, and how it affects confidence and ease of dealing with tax
• the role of personal circumstances such as life events, financial pressures, and multiple income sources, in shaping tax experiences
• confidence, emotions, and behaviours linked to complexity, including stress, reassurance, avoidance, errors, or reliance on others
• use of HMRC services and channels, such as digital, phone, and guidance, including clarity, usability, and pinch points
• reasons for not contacting HMRC and how individuals manage tax when interactions are minimal or unnecessary
• trust in HMRC, including what builds or erodes trust and how service experiences and complexity influence overall perceptions

Findings from the qualitative phase are reported in a standalone section of this report.

2.4 Reporting notes

Many of the questions in the survey asked customers to rate their experiences 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 they agreed or disagreed with various statements, using a scale from 1 to 5, where 1 indicated strong disagreement and 5 strong agreement.

Responses have been grouped and defined as positive (a score of 4 or 5), neutral (a score of 3), and negative (a score of 1 or 2). Respondents could also select ‘don’t know’ or ‘not applicable’. Respondents who reported that a question did not apply to them were excluded from the analysis on a question-by-question basis.

For questions related to interactions, customers were asked to give an overall opinion about all of their experiences over the previous 12 months.

This report only details findings where a statistically significant change between years was detected. Where no significant change was identified, differences in percentages are not reported. Where the terms “in line” or “consistent” are used, this indicates no statistically significant change was detected between years.

For comparisons between subgroups of Individuals, differences in this report are statistically significant at the 95% confidence level, unless otherwise stated. This means that we can be 95% confident that the differences observed between the subgroups are genuine and have not occurred by chance. Similarly, any changes between years reported are statistically significant at the 95% confidence level.

Statistical significance is determined by comparing 2 groups and takes into account both the number of people who answered the question (base size) and the design effect, which reflects how representative the respondents 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 one case be statistically significant, and in another case it may not.

In 2025, a small number of customer experience questions were asked of all respondents, including those who had not interacted with HMRC in the previous 12 months. In previous years, these questions were only asked of respondents who reported an interaction with HMRC.

To ensure consistency with earlier years and to support robust comparison over time, results presented are based on the 2024 reporting approach. Full details of the questionnaire and routing are provided in the Technical Annex.

3. Research findings

The survey of Individuals covered members of the UK general public aged 16 or over. There was an even split between men (47%) and women (50%). By age, 29% were aged 16 to 34, 32% were aged 35 to 54, and 39% were aged 55 or over. Two in 5 (42%) were employed full time, 14% were working part time, 6% were self-employed, and 39% were not in employment (for example, studying, retired, or caring for family).

Just over 7 in 10 Individuals (71%) had interacted with HMRC in the last 12 months.

3.1 Interactions with HMRC

Individuals were asked about the ways in which they had interacted with HMRC in the previous 12 months, and the 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 (58%) Individuals used an online channel (either their Personal Tax Account or HMRC webpages). Just over 1 in 10 (13%) interacted with HMRC via the telephone, in line with 2024, but lower than 2022 levels (16%). Over 2 in 5 (46%) only interacted with HMRC through online channels, unchanged from 2024, but higher than 2022 levels (41%). Just over 1 in 10 (12%) interacted with HMRC via both online and telephone channels. One in 3 (33%) interacted by post, either sending or receiving letters, a decrease from 37% in 2024.

One in 20 Individuals (4%) interacted with HMRC via telephone channels only and did not use any online channels.

3.1.1 Rating of services

Individuals were asked to rate the HMRC contact channels they had used. Channels rated included HMRC webpages, the Personal Tax Account, HMRC telephone helplines, the HMRC app, and HMRC’s digital assistant.

Webpages

Over 3 in 5 (64%) gave HMRC webpages a positive rating.

Personal Tax Account

Almost 7 in 10 (67%) positively rated the Personal Tax Account.

Telephone helplines

Over 2 in 5 (46%) gave a positive rating of telephone helplines.

HMRC app

Just over 7 in 10 (72%) gave a positive rating of the HMRC app.

Digital assistant (chatbot or webchat)

Just over 1 in 3 (36%) gave a positive rating of HMRC’s digital assistant tools.

3.1.2 Ease of submitting information using online services

A new question was introduced in the 2024 survey which asked Individuals to rate how easy or difficult they felt it was to submit information to HMRC using their online services, where they had done so. 

Five in 10 (49%) felt that it was easy to submit information using HMRC’s online services, while 17% said it was difficult.

3.1.3 Reasons for use of online channels

Individuals were asked what they had used online channels for, and in relation to what types of taxes, benefits, or allowances.

Five in 10 (49%) of those who used online channels did so to view information. One in 4 (24%) used online channels to seek clarification of tax, benefit, or allowance rules. One in 5 used online channels to submit information or complete a form (22%), or in relation to tax repayments or refunds (19%).

Fewer Individuals used online channels for other reasons such as amending personal details held by HMRC (13%) or eligibility for tax, benefit, or allowance queries (11%).

The focus of online interactions broadly reflected the proportion of customers for which they were relevant. Five in 10 (49%) of those who interacted with HMRC online did so in relation to PAYE, and 28% in relation to Self Assessment. Around 1 in 5 interacted online in relation to National Insurance contributions (21%), while 1 in 10 did so in relation to Income Tax from a pension (10%) or Child Benefit (10%).

3.1.4 Reasons for use of telephone channels

Questions asked customers what they had used HMRC’s telephone helpline for and for what types of taxes, benefits, or allowances.

One in 3 (33%) used the telephone in relation to tax payments or refunds, while 1 in 5 used telephone channels to amend details held by HMRC (21%) or for specific tax, benefit, or allowance queries (20%).

Smaller proportions used telephone channels to submit information or complete a form (17%) or to clarify tax, benefit or allowance rules (15%).

As with online interactions, telephone contact reflected the proportion of customers for which they were relevant. Two in 5 (43%) of Individuals who interacted with HMRC by telephone did so in relation to PAYE, and 24% in relation to Self Assessment. One in 7 or fewer interacted with HMRC in relation to Income Tax from a pension (14%), Child Benefit (10%), or National Insurance contributions (7%).

Individuals who used the telephone to interact with HMRC were also asked why they chose this channel. Two in 5 (43%) said they wanted reassurance from speaking to a HMRC adviser, while 33% said it was their preference.

Other reasons included information being unclear online (26%), being unable to complete their task online (20%), or information being unavailable online (15%).

3.2 Customer experience

Over 1 in 2 (55%) of those who interacted with HMRC in the previous 12 months gave a positive overall experience rating, while 32% were neutral, and 13% gave a negative rating.

Individuals who only interacted with HMRC via online channels were more likely to give a positive rating (59%) compared with those who used both telephone and online channels (44%).

3.2.1 Dimensions of customer experience

Individuals who interacted with HMRC were asked to rate HMRC on 10 customer experience dimensions. In 2025, ratings for 9 of the 10 dimensions were in line with 2024, while one dimension saw an increase in positive ratings.

Someone acting on your behalf

Individuals who reported receiving support with their tax affairs were asked how easy HMRC made it for someone to act on their behalf. Over 1 in 2 (54%) gave a positive rating, an increase from 46% in 2024. Neutral (35%) and negative (10%) ratings were consistent with 2024. This was the only customer experience dimension where positive ratings increased between 2024 and 2025.

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. One in 2 (50%) gave a positive rating, with 34% and 16% rating neutral or negative, respectively.

Quality of information

Individuals were asked how they rated the quality of information they looked for or received from HMRC in the last 12 months. Just over 1 in 2 (53%) gave a positive rating, with 34% and 13% rating neutral or negative.

Clarity of steps needed to be taken

Individuals were asked whether HMRC made clear the steps they (the customer) needed to take. Just over 1 in 2 (53%) gave a positive rating, with 32% and 15% rating neutral or negative.

HMRC made it clear when everything was complete

Individuals were asked whether HMRC made it clear when everything was complete. Almost 3 in 5 (57%) gave a positive rating, with 30% and 13% rating neutral or negative.

Getting tax transactions right

Individuals were asked how good HMRC is at getting transactions right. Three in 5 (61%) gave a positive rating, with 27% and 11% rating neutral or negative.

HMRC systems prevent customers from making mistakes

Just over 1 in 3 (36%) gave a positive rating, with 41% and 22% rating neutral or negative.

HMRC are approachable

Individuals were asked the extent to which they agree HMRC are approachable. Just over 2 in 5 (44%) gave a positive rating, with 34% and 22% rating neutral or negative.

HMRC resolving queries or issues

Individuals were asked how good HMRC was at resolving queries or issues. Just over 1 in 2 (53%) gave a positive rating, with 36% and 11% rating neutral or negative.

Time taken to reach the end result

Individuals were asked how acceptable the time taken was to reach the end result. One in 2 (51%) gave a positive rating, with 33% and 16% rating neutral or negative.

3.3 Views on administration of tax system

Individuals were asked about their views of tax administration. Those who reported having interacted 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 allowances. All respondents were 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. Around 3 in 5 (62%) gave a positive rating, with 30% and 8% rating neutral or negative.

Just under 1 in 2 (47%) gave a positive rating for ease of dealing with tax issues, with 39% and 14% rating neutral or negative. Individuals who only used online channels were more likely to give a positive rating for ease of dealing with tax issues (53%) compared with those who interacted using both online and telephone channels (35%).

Just under 2 in 5 (37%) Individuals said they were confident in dealing with taxes, benefits, and allowances. A similar proportion (35%) were neutral, and 28% said they were not confident.

Among those who reported using HMRC information or guidance, 2 in 5 (42%) agreed it provided clarity on tax obligations, while 40% were neutral, and 17% disagreed.

Around 7 in 10 (71%) 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 1 in 5 (18%) felt their affairs were more complex, and 9% felt they were less complex.

Errors in tax dealings

Individuals were asked whether they had experienced any errors in their tax dealings in the last 12 months. Fewer than 1 in 6 (16%) said they experienced an error, with just over 1 in 2 (55%) attributing the error to HMRC.

Among those who reported experiencing errors, 2 in 5 (39%) gave a positive rating for how HMRC resolved them, with 29% and 33% rating neutral or negative.

3.4 Perceptions of HMRC

This section examines Individuals’ broader views of HMRC as an organisation. Individuals were asked to rate HMRC on the following statements:

• HMRC is an efficient organisation that does not waste money
• HMRC ensures all customers pay (or receive) the correct amount of tax and benefits
• HMRC applies penalties and sanctions equally for all customers
• HMRC treats customers’ data and personal information confidentially
• confidence in the way HMRC are doing their job

These measures were asked of all Individuals, regardless of whether they had interacted with HMRC. As in previous years, positive ratings for these dimensions were lower than the customer experience dimensions. Higher proportions of respondents gave neutral ratings compared with the customer experience dimensions.

3.4.1 Efficiency and effectiveness

Just over 1 in 4 (28%) of Individuals agreed HMRC is an efficient organisation, an increase from 23% in 2024. One in 4 (26%) disagreed, consistent with 2024.

Two in 5 (39%) gave a positive rating for how effective HMRC was in ensuring all of its customers pay or receive the correct amount of tax, an increase from 36% in 2024. Two in 5 (21%) disagreed, consistent with 2024.

3.4.2 Fairness in applying penalties and sanctions

Three in 10 (30%) agreed HMRC applies penalties and sanctions equally, while 24% disagreed. 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 (60%) agreed HMRC treats customers’ data and personal information confidentially while 5% disagreed.

3.4.4 Overall confidence in HMRC

Just over 2 in 5 Individuals (43%) were confident in the way HMRC was doing its job, while 16% were not confident.

Ratings of confidence, trust, and fairness were closely associated, as in previous years. Individuals who gave positive ratings on one 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 surveys 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

Just over 1 in 3 (36%) agreed HMRC is an organisation with a good reputation, while 27% disagreed.

HMRC communicates in a way that is easy to understand

Just over 2 in 5 (43%) agreed HMRC communicates in a way that is easy to understand, while 20% disagreed.

HMRC staff are professional

Just over 1 in 2 (54%) agreed HMRC staff are professional, an increase from 49% in 2024. Fewer than 1 in 10 (8%) disagreed, in line with 2024.

HMRC would admit if they made a mistake

One in 3 (34%) agreed HMRC would admit if they made a mistake, an increase from 29% in 2024. Just under 3 in 10 disagreed (27%), a decrease from 31% in 2024.

Trust in HMRC as an organisation

Just over 2 in 5 (44%) agreed HMRC was an organisation they trusted, while 19% disagreed.

HMRC is a competent organisation

Just over 2 in 5 (44%) agreed HMRC is a competent organisation, an increase from 40% in 2024. Fewer than 1 in 6 (15%) disagreed, in line with 2024.

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’. In 2025, all findings were consistent with 2024.

Just over 1 in 3 (36%) felt that ‘impersonal’ described HMRC. Over 2 in 5 (46%) were neutral and 18% felt ‘impersonal’ did not describe HMRC.

Two in 5 (40%) felt that ‘complicated’ described HMRC. Over 2 in 5 (45%) were neutral and 15% felt ‘complicated’ did not describe HMRC.

One in 5 (21%) felt that ‘supportive’ described HMRC. Just under 5 in 10 (48%) were neutral and 30% felt ‘supportive’ did 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 were aware of and understand HMRC’s roles and responsibilities. They were asked whether they believed a series of statements to be true or false. In 2025, all findings were consistent with 2024.

HMRC is responsible for collecting taxes

Almost all (97%) correctly believed this statement to be true. Among these, 66% said they ‘know it is true’ and 31% said they ‘suspect it is true’.

HMRC is responsible for tax rules, including setting tax rates

Over 1 in 2 (55%) correctly believed this statement to be false. Among these, 29% said they ‘know it is false’ and 26% said they ‘suspect it is false’. Under 1 in 2 (45%) incorrectly believed this statement to be true. Among these, 14% said they ‘know it is true’ and 31% 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, 41% said they ‘know it is false’ and 29% said they ‘suspect it is false’. Three in 10 (30%) incorrectly believed this statement to be true. Among these, 8% said they ‘know it is true’ and 22% said they ‘suspect it is true’.

3.5 Perceptions of compliance

The survey examines different aspects of compliance in alternating years, either tax avoidance or tax evasion. The 2025 survey looked at tax avoidance, asking for views on its acceptability and the effectiveness of HMRC in preventing or reducing it. Questions on tax avoidance were previously asked in 2021 and 2023.

3.5.1 Acceptability and extent of tax avoidance

Tax avoidance was framed as people who are “bending the rules of the tax system to pay less tax than they should: operating within the letter, but not the spirit, of the law”.

Three in 4 (75%) felt that tax avoidance was never acceptable. One in 5 (20%) felt that it was acceptable in some circumstances, whilst 5% said it was always acceptable.

Individuals were asked how effective HMRC is in preventing or reducing this type of behaviour. Over 1 in 2 (55%) thought HMRC was effective, an increase from 41% in 2023. Over 2 in 5 (44%) thought HMRC was not effective, a decrease from 58% in 2023.

3.5.2 Awareness of resources and confidence in recognising phishing

New questions introduced in 2024 and 2025 asked customers about their awareness of how to report HMRC-related phishing emails, suspicious phone calls, and text messages, as well as their confidence in recognising phishing attempts.

Just over 2 in 5 (43%) were aware of how to report HMRC-related phishing emails, suspicious phone calls, and text messages.

Just under 3 in 5 (56%) said they felt confident in recognising emails, phone calls, and text messages that impersonate HMRC. Just over 1 in 4 (27%) were neutral, while 17% said they do not feel confident.

3.6 How complexity shapes perceptions of tax and dealings with HMRC (findings from qualitative depth interviews)

3.6.1 Perceived complexity and change in complexity of tax affairs

Personal circumstances played a central role in shaping how individuals perceived the complexity of their tax affairs. Increases in perceived complexity were often linked to moments of change including life events, financial pressures and the need to manage multiple income sources. In contrast, stable life circumstances made tax feel simpler and more manageable.

Life changes or unfamiliar circumstances were a key driver of increased perceived tax complexity. Job changes often introduced unfamiliar tax situations and uncertainty, particularly a change in tax codes, PAYE transitions such as P45s, and additional administrative steps such as completing a new starter checklist.

Broader life events, including bereavement, changes in relationship status or retirement, also increased the perceived burden of managing tax administration, particularly where customers were required to engage with systems or processes they had not encountered before.

“[Since retiring] I have contacted them a couple of times about the tax code because they put on a tax code that ends in LX, which is an emergency one, which I’m not sure why… it has affected me because previously I never had to contact them because I didn’t have any issues.” – Pension

Bereavement was consistently described as a particularly difficult life event in relation to tax, with customers finding the process more complex than anticipated. Customers struggled to understand what information was required and when, and uncertainty about whether tasks had been completed correctly left many feeling overwhelmed at an already emotionally challenging time.

“At one level I was clear what [Inheritance Tax] was, but then for my own personal situation, there were complexities… I wasn’t actually aware of until I spoke to the solicitor in terms of how it’s worked out.” – Pension, Inheritance Tax, Capital Gains Tax

Financial pressures further intensified perceived complexity. Customers facing rising living costs or reduced incomes described being more anxious about managing their tax affairs, with unexpected deductions or changes having a greater impact. In contrast, those who felt financially secure were more able to tolerate uncertainty or delay without tax feeling unmanageable.

“You already have the other added stress of trying to survive [financially], and then you have to add [tax affairs management] as well, and then you have other [personal] circumstances… all added up together … the amount of stress was not worth it.” – PAYE

Managing multiple income sources was also a driver of perceived complexity. Customers with more than one source of income, such as a combination of pensions, self‑employment, rental income or savings, often described managing multiple tax obligations as confusing. Others highlighted the burden of Self Assessment when combined with otherwise simple PAYE income.

“It was more a matter of getting on top of all the detail at the time and how any different systems operated.” – Pension, Self Assessment

“I think the main thing is… just balancing [PAYE and Self Assessment], like having to put all the PAYE information in, because I’m like, I’m submitting it to the same body, I’m submitting it to HMRC, so they know all of that info, so…why can’t I just tell [HMRC] how much it is and then [HMRC] just add it onto my PAYE and then just tax me?” – PAYE, Self Assessment

In contrast, stable personal circumstances, automated tax arrangements and confidence in managing finances were strongly associated with lower perceived complexity. Routine PAYE employment and pension taxation were widely described as simple, predictable and reassuring, particularly where individuals trusted the system was working on their behalf.

“I can see all the information’s there, that’s their system…So I’m more confident that anything I check is correct.” – PAYE

3.6.2 Impact of changes in tax complexity on behaviours and emotions

Changes in perceived tax complexity had an impact on customers’ emotions and their behaviours. Where tax had become more complex, unfamiliar or unpredictable, customers described heightened emotional responses including stress, anxiety and a loss of confidence which in turn shaped their engagement with tax. They worried about whether they had understood information correctly, whether calculations were accurate, or whether they might face unexpected liabilities. Concern was compounded when personal circumstances were particularly emotional themselves.

“I don’t have a clue what’s going on, how these figures have come about…why I have got so many different tax codes?… when you have that instability … it’s frustrating…I’ve never been in trouble with the law…is somebody going to come knocking on my door because I haven’t done something…that I wasn’t aware of.” - Pension

For other customers, increased complexity prompted delays in engagement with HMRC. When tax felt overwhelming, they described postponing opening letters, avoiding phone calls, or putting off completing tax tasks altogether.

“I would put it off. I would address it eventually. And then sometimes you say to yourself, why didn’t you do it sooner? But sometimes you become very scared of something that you don’t actually know…, sometimes it’s the unknown and the big scary of what is going to happen.” - PAYE

Customers also reported increased tax complexity had an impact on their confidence and agency, resulting in them being more reluctant to act independently. This caused some to seek external support and reassurance from HMRC, family members or professional advisers.

“I just wanted someone to tell me I’d done the right thing.” - Pension

“I ended up paying an accountant, even though it felt like it should be simple.” – Pension, Inheritance Tax

3.6.3 Influence of perceived complexity on interactions

Perceived tax complexity strongly influenced how customers interacted with HMRC, shaping both the frequency and nature of contact.

Increased complexity commonly led to more frequent interaction, particularly when customers were unsure whether they had completed tasks correctly or whether further action was required. Interaction was often driven by seeking reassurance rather than task completion, with customers looking to confirm understanding, check accuracy or reduce worries about potential consequences. This included repeatedly checking information, following up after submitting details, or contacting HMRC to confirm outcomes that felt unclear.

“I did call just to check, “right, this is what I’ve been told, I want to check that I’ve just got it correct”… I felt like I needed that clarity because there’s no follow-up after you’ve spoken to them” – PAYE, Self Assessment

Complexity also influenced how customers chose to interact. Digital channels were often used initially to look for information or check figures, but where situations felt unfamiliar or did not align with standard scenarios, customers were more likely to use telephone channels.

“On my last tax return… I was owed a certain amount of money…I entered everything a few times… and then for some reason … it wasn’t confirming… The first call was to e-mail them and see what they would say. And they just said… wait and re-enter everything again… but unfortunately it just wasn’t resolved that way… So, the next best thing to do is to try and talk to somebody [via telephone] about it… Eventually, it was sorted.” – PAYE, Self Assessment

3.6.4 Influence of interactions on perceived complexity

Telephone

Experiences of telephone communication and guidance were mixed. Positive experiences such as reaching helpful advisers and receiving personalised attention, made HMRC processes and tax affairs feel simpler. In contrast, negative experiences, including difficulties navigating the system and dissatisfaction with staff attitudes or knowledge, contributed to perceptions of complexity.

Customers found HMRC’s telephone system hard to navigate. Automated menus often did not offer appropriate options, making it difficult to reach the right service or speak to an advisor. This caused frustration and uncertainty, particularly when customers were unsure how to progress. Long waiting times further exacerbated these issues, particularly when multiple calls were needed to resolve an issue, making it difficult for customers to find time to contact HMRC. Participants felt that clearer automated options and easier access to an advisor for quick clarification would reduce complexity.

“The problem being is, you have to press one for this, two for this, and three if you had eggs for breakfast, but you never get the option that you need…I was only about 3 or 4 hours [in total] on the phone waiting for someone.” – PAYE, Self Assessment

Telephone contact didn’t always resolve issues fully. Customers described cases where problems appeared to be resolved during a call but later reoccurred without explanation, forcing them to recontact HMRC. This repetition added to frustration and a sense of complexity.

“So, they’ve [corrected my tax code on the phone], but then they’ve changed it back again to lower the amount that I can earn without paying tax. And you don’t get any explanation for that.” - PAYE

Conversely, customers who reported positive experiences felt supported and described advisers as friendly, approachable, and willing to help. When advisers took time to explore personal circumstances and provide tailored explanations, tax affairs felt more manageable. However, customers observed inconsistency between advisers, noting that more experienced staff were often able to resolve issues clearly and efficiently in a single call.

“Before I spoke to them I thought it was super complicated but then calling them and just getting the explanation that I needed was like right this makes sense now…. Before it was more complicated but since I’ve interacted with them it’s less complicated.” – PAYE, Self Assessment

Telephone services provided an important human connection, particularly where online channels were inadequate. This was especially valuable for customers with lower digital confidence or complex or unusual tax affairs. Telephone support was also seen as essential for urgent matters where online communication was perceived as insufficient.

“Being able to speak to someone and get the answers that you need. I think that’s the key point for me like when it comes to tax because it is so personal, like just being able to talk to someone about your circumstances.” – PAYE, Self Assessment

Online

As with telephone channels, experiences of HMRC’s online communication and guidance varied considerably. Factors that increased perceived complexity included difficulties accessing online systems, uncertainty about online requirements, and a lack of personalised, digestible information. In contrast, others praised online services for offering clear, on‑demand information, particularly those customers with financial knowledge, straightforward tax affairs, or third‑party support.

Customers found HMRC’s digital platforms inaccessible. Issues included technical problems with log‑in and verification processes, systems failing to recognise uploaded documentation, and online submissions such as reclaim forms not being accepted. These experiences caused frustration and often added extra steps to resolution. The usability of digital platforms was also criticised, with some describing the app and website as complex or difficult to navigate.

“I mean, all government apps are a little bit more basic. I think not just HMRC, but the apps and things, all government based, they’re quite static.” – PAYE

Completing tasks fully online felt complicated and stressful. While simple tasks such as checking a tax code were generally considered straightforward, more complex activities such as changing a tax code or completing a Self Assessment return proved challenging. Uncertainty about what was required and fear of making mistakes heightened anxiety. Customers expressed concern about upcoming changes such as Making Tax Digital, particularly around how annual costs would be reported. A lack of clear confirmation that actions had been successfully completed left customers unsure whether their tax affairs had been resolved, reinforcing perceptions of complexity and driving follow‑up contact.

“I have been in tears in the past over [my Self Assessment] because I’ve not understood it and felt like I should understand it. I’ve gone through the guides and Googled…what does this mean what does that mean and still there’s so much to understand on it. And I think here’s quite a bit of fear as well because it’s like if I get this wrong I could be locked up.” – PAYE, Self Assessment

The limited ability of online services to reflect individual circumstances was another source of difficulty. Customers reported struggling to find information relevant to their specific situation, such as tailored explanations for tax code changes or inheritance tax guidance. Online content was often seen as lengthy and generic, with much of it perceived as irrelevant at an individual level. As a result, customers frequently turned to telephone support for clarification.

“There’s a lot of information online, but that’s very generic and covers absolutely everyone, whereas my tax is specific to me, so there’s probably just a couple of questions that I need to ask, so then I’ll just pick up the phone and ring.” – PAYE, Self Assessment

In contrast, others felt that HMRC’s online guidance had improved and was easier to follow. This perspective was more common among digitally confident customers, those completing routine or familiar tasks, and those with prior financial or HMRC knowledge. For these customers, stable tax affairs were relatively straightforward to manage online, with complexity increasing primarily when circumstances changed.

“Looking for my tax code, that was very simple… it [was] all laid it out very neatly and it was easy to find… underneath it does explain what the tax codes mean which again was really helpful. And it was nice to see that … it…breaks down your wage of what is tax and what is national insurance.” – PAYE

There was little perceived need to engage with HMRC for customers who considered their tax affairs as straightforward. Where tax was managed automatically through PAYE, personal circumstances remained stable, or no issues had arisen, individuals typically felt there was no need to initiate contact.

“there’s nothing that I needed to query or anything like that… I would like to think [my tax affairs] are simple… I’ve trusted that I’m on the right tax code and … and the government has taken the correct amount… I’ve never actually sat down and said, this is how much I earn a year, and this is how much tax I earn a year, or I have to pay a year.” - PAYE

3.6.5 Influences on the level of trust in HMRC

Trust in HMRC was influenced by a combination of direct experiences, perceptions of accuracy, institutional and governmental trust, and media narratives.

HMRC communication was reported to influence trust. Difficulties contacting HMRC, limited access to clear information online and slow response rates undermined trust. In contrast, efficient, helpful interactions strengthened trust.

“It’s just due to not being able to contact them easily enough, the lack of information that’s available and the lack of information that they give you.” – Pension

“The chap I spoke to was knowledgeable, was able to help me, could then see exactly the different payments that we’d had. So that was reassuring. He was able to guide me.”- Self Assessment

Perceptions of whether HMRC got things right also contributed to trust in HMRC. While direct mistakes were reported as damaging confidence, customers accepted mistakes happened and trust remained high when individuals had not experienced errors themselves. However, where customers had not experienced errors, they identified mistakes as the main factor that would reduce their trust in the future, highlighting accuracy as a key expectation.

Trust was also shaped by broader perceptions of HMRC as a government body. Customers expressed an underlying belief that, as part of the government, HMRC was expected to act fairly and in the public interest.

“I’ve always had trust in them. They’ve always treated me fairly…because they’re a big organisation. It’s like, well, I think they’re just like the government, really, aren’t they?” - No tax affairs (Universal Credit)

Media and online content also shaped perceptions of HMRC. Negative press coverage and experiences shared on social media were reported to influence trust, even when individuals recognise that such accounts may not always be accurate.

“How they are reported in the papers [influences trust]… But there again they don’t get a good press.” - Pension

“I spend time on social media. So you always see things of people being like, HMRC have taxed me too much or they’ve taken this and they shouldn’t have done that… And obviously, I know those things aren’t always true, but they’re things that obviously you do come across.” - PAYE

Customers reported their trust in HMRC had changed over time. Increased complexity associated with retirement, inheritance tax issues, or Self Assessment was often linked to reduced trust as it introduced more opportunities for contact, confusion and errors. Customers contrasted previous simplicity of their tax affairs with current difficulties, noting that trust had been higher when their tax affairs were simpler.

“[Issues with their pension] has affected [their trust] because previously I never had to contact them because I didn’t have any issues. It was straightforward. I used to get the same tax code each year.” - Pension

For others, negative experiences had a lasting impact on trust, particularly when they were perceived as especially stressful. Prior difficult encounters were described as shaping ongoing apprehension of HMRC.

“It was traumatic [trying to resolve a payment error]. I was suffering with severe depression actually at the time. We were threatened with a tax investigation.” Self Assessment, Pension, Inheritance Tax

However, not all changes in experience led to reduced trust. Customers noted their trust had stayed the same or even improved over time, especially when moving from more complex tax affairs to PAYE. Even where negative experiences had occurred, trust was not always affected due to their attitude that mistakes were simply part of a large organisation.

“There’s a lot of organisations… out there who just don’t have… simple efficiencies in place… it’s quite common across just organisations in general them not having facilities or writing things in a way that is easy to understand.”- PAYE

4. More information about the Individuals Customer Experience and Perceptions Survey

A full set of the Individuals Customer Experience and Perceptions Survey 2025 tables, and technical annex are published on GOV.UK.