Research and analysis

Individuals, Small Businesses and Agents Customer Survey 2023

Published 30 July 2024

Research conducted by Verian among HM Revenue and Customs customers in 2023. Prepared by Verian (Alice Fearn, Sarah Hingley, Rebecca Steer, John Morris, Eve Milne, Helen Kenney) for HMRC.

Disclaimer: The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue and Customs.

1. Executive summary

HM Revenue and Customs (HMRC) commissioned Verian (formerly Kantar Public) to undertake research on customer experiences of dealing with HMRC.

The Individuals, Small Businesses and Agents Customer Survey was first commissioned in 2015. The survey charts 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 3 of HMRC’s customer groups: Individuals, Small Businesses and Agents. The 3 customer groups are surveyed and reported on separately. This report covers the ninth annual survey, conducted between September and November 2023. Changes reported are statistically significant at the 95% confidence interval. Where “unchanged” is used in this report, this indicates no significant change was detected compared with previous years. Due to a change in survey method for Individuals in 2018, there is no comparison to Individuals data prior to 2018.  

1.1 Summary of findings

Between 2022 and 2023, customers’ ratings of their experiences with and perceptions of HMRC declined across a range of measures. In line with previous years, customers positive ratings of online channels used to interact with HMRC remained higher than telephone channels. Customers who interacted with HMRC through online channels only continued to report a more positive experience compared with those who used both online and telephone channels.

Individuals

Individuals’ positive ratings of overall experience in 2023 decreased compared with 2022. There were significant decreases in positive ratings and increases in negative ratings across most dimensions of customer experience. The reputation measures showed that Individuals’ positive ratings of their confidence in HMRC were unchanged. However, positive ratings of fairness and trust in HMRC decreased compared with 2022.

Small Businesses

Small Businesses’ positive ratings of overall experience decreased in 2023 compared with 2022. Positive ratings for dimensions of customer experience were largely stable but positive ratings for HMRC resolving queries or issues decreased since 2022. Reputation measures found that Small Businesses’ positive ratings of HMRC’s fairness decreased since 2022, although positive ratings of their confidence and trust in HMRC were unchanged.

Agents

Agents’ positive ratings of overall experience decreased compared with 2022. There were significant decreases in positive ratings and increases in negative ratings across most dimensions of customer experience since 2022. Agents reported decreased positive ratings across a range of reputation measures including confidence and trust in HMRC. However, there were increased positive ratings of fairness where it applied to Agents’ clients compared with 2022.

2. Headline findings

2.1 Individuals headline findings

The survey of Individuals covers members of the general public aged 16 or older.  Overall, 2,154 Individuals participated in the survey in 2023, 7 in 10 (70%) of whom had an interaction with HMRC in the past 12 months. An interaction includes customers contacting and being contacted by HMRC, e.g. receiving a letter, using HMRC online services or telephone helplines. Individuals who interacted with HMRC are also asked to rate their experience of dealing with HMRC. All Individuals surveyed are asked to rate their perception of HMRC’s reputation and attitudes to tax avoidance.  

2.1.1 Customer experience

Individuals were asked about the channels they used to interact with HMRC and to rate those they had experience using. Just over 2 in 5 (43%) used online channels only, 13% used both online and telephone channels, and 3% used telephone channels only to interact with HMRC. Almost three-quarters (73%) gave a positive rating of HMRC webpages and almost two-thirds (64%) gave a positive rating of HMRC online services, consistent with 2022. Fewer than half (46%) gave a positive rating of telephone helplines, a decrease from 57% in 2022. Just over 7 in 10 (72%) gave a positive rating for the HMRC Personal Tax Account, consistent with 2022.

Almost 3 in 5 (58%) Individuals who had an interaction with HMRC had a positive overall experience of dealing with HMRC, a decrease from 65% in 2022. Individuals who only used online channels to interact with HMRC were more likely to report a positive experience (65%) than those who used both telephone and online channels (47%). This is consistent with findings from previous years.

Individuals’ positive ratings of customer experience dimensions decreased between 2022 and 2023. There were decreases in positive ratings for 8 out of 10 dimensions between 2022 and 2023, including:

• ease of finding information where 57% were positive in 2022 and 51% in 2023

• quality of information received where 64% were positive in 2022 and 57% in 2023

• getting tax transactions right where 65% were positive in 2022 and 59% in 2023

• HMRC systems prevented mistakes where 52% were positive in 2022 and 46% in 2023

• HMRC resolving queries or issues where 63% were positive in 2022 and 55% in 2023

• HMRC staff were approachable where 61% were positive in 2022 and 52% in 2023

• time taken to reach the end result where 62% were positive in 2022 and 55% in 2023

• someone acting on your behalf where 68% were positive in 2022 and 61% in 2023

7 of these dimensions (all except someone acting on your behalf) also saw increased negative ratings.

Individuals’ negative ratings also increased on 2 customer experience dimensions between 2022 and 2023 although positive ratings remain consistent with 2022:

• clarity of steps needed to be taken where 9% were negative in 2022 and 13% in 2023

• HMRC made clear when everything was complete where 10% were negative in 2022 and 14% in 2023

Almost one in 5 (18%) of Individuals reported that HMRC had made errors with their personal tax dealings in the past 12 months, similar to 2021 (15%). Almost 2 in 5 (38%) gave a positive rating for how HMRC had resolved these errors, consistent with 2021.

2.1.2 Perceptions of HMRC

Individuals who had interacted with HMRC in the last 12 months were asked about their views of the administration of the tax system. Seven in 10 (69%) agreed that HMRC treats customers fairly, a decrease from 74% in 2022.

Just over half (52%) gave a positive rating for ease of dealing with their tax issues, a decrease since 2022 (57%). One in 7 (15%) Individuals gave a negative rating, an increase compared with 2022 (12%).

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

Fewer than half (47%) reported that they trust HMRC as an organisation, a decrease from 54% in 2022.

Two in 5 Individuals (41%) were confident in the way HMRC was doing its job. This was unchanged from 2022.

Just over a quarter (27%) of Individuals agreed that HMRC was efficient and does not waste money, a decrease from 31% in 2022. Almost a third (31%) agreed that HMRC applied penalties and sanctions equally, a decrease from 34% in 2022. Almost 2 in 5 (38%) agreed that HMRC ensures all customers pay or receive the correct amount of tax, unchanged from 2022.

2.1.3 Compliance

Each year the survey looks at different aspects of compliance, either tax avoidance or tax evasion. The 2023 survey looked at tax avoidance. Three-quarters (75%) of Individuals thought tax avoidance was never acceptable. Four in 5 (80%) thought tax avoidance was widespread. Two in 5 (41%) thought HMRC were effective at preventing or reducing this type of behaviour. All were consistent with 2021 when these questions were last asked.

2.2 Small Businesses headline findings

Small Businesses were defined as businesses with an annual turnover under £10m and between 0 and 19 employees. This includes self-employed sole traders and partnerships. Overall, 2,082 Small Businesses participated in the survey in 2023. Just under half of businesses had no employees (46%) and 38% had one to 4 employees.

2.2.1 Customer experience

Small Businesses were asked about the channels they used to interact with HMRC and to rate those they had used. Half (50%) used online channels only, 28% used both online and telephone channels and 3% used telephone channels only to interact with HMRC. Three-quarters (74%) rated the Business Tax Account positively. Two-thirds (66%) rated HMRC’s webpages on GOV.UK positively (a decrease from 69% in 2022) and 76% rated HMRC’s other online services positively. Around half (48%) of Small Businesses rated the HMRC telephone helplines positively, in line with 2022.

Seven in 10 (70%) Small Businesses gave a positive rating for their overall experience of HMRC, down from 74% in 2022. Like previous years, the smallest businesses (businesses with no  employees) and those that interacted with HMRC only through online channels were the most positive.

Small Businesses’ positive ratings of customer experience dimensions were largely unchanged between 2022 and 2023. Just one dimension, HMRC resolving queries or errors, saw a significant decrease in positive ratings since 2022. Almost 7 in 10 (69%) were positive in 2022, which decreased to 64% in 2023. There were no changes in negative ratings across dimensions.

Small Businesses chose to manage their tax administration in different ways. Some outsourced all administration to agents (33%), some conducted all administration in-house (28%), and some did a combination of both (38%).

Almost one in 7 (13%) Small Businesses reported that HMRC had made errors with their business tax dealings in the past 12 months, in line with 2021. Just over a quarter (27%) gave a positive rating for how HMRC had resolved these errors, consistent with 2021 (29%).

2.2.2 Perceptions of HMRC

All Small Businesses were asked about their views of the administration of the tax system and their broader views of HMRC as an organisation. More than half (52%) of Small Businesses gave a positive rating for their confidence in HMRC, in line with 2022.

A third (33%) of Small Businesses thought that HMRC was efficient and does not waste money, in line with 2022.

Two in 5 (38%) agreed that HMRC applied penalties and sanctions equally, unchanged from 2022.

Half of Small Businesses (51%) gave a positive rating for how effective HMRC was in ensuring all its customers pay or receive the correct amount of tax, in line with 2022.

Two-thirds (65%) gave a positive rating for their trust in HMRC as an organisation, unchanged from 2022.

Seven in 10 (70%) gave a positive rating for ease in dealing with tax issues, in line with 2022.

Seven in 10 (69%) agreed that HMRC systems integrated well with the way their business managed its tax affairs, unchanged from 2022.  

2.2.3 Compliance

Each year the survey looks at different aspects of compliance, either tax avoidance or tax evasion. The 2023 survey looked at tax avoidance. Almost 7 in 10 (68%) of Small Businesses felt that tax avoidance was never acceptable, in line with 2021  when this question was last asked. Fewer than half (43%) said this behaviour was widespread, in line with 2021. Around half (57%) thought HMRC were effective at preventing or reducing this type of behaviour, consistent with 2021.

2.3 Agent headline findings

Agents are paid by customers, individuals or businesses, to represent them in dealings with HMRC. Overall, 1,850 Agents participated in the survey in 2023. Three in 5 (60%) Agents were accountancy firms and a quarter (26%) were bookkeeping firms.

Just over 2 in 5 had no employees (42%) and a third had between one and 4 employees (32%). Almost 7 in 10 (68%) were a member of a professional organisation.

2.3.1 Customer experience

Agents were asked about the channels they used to interact with HMRC and to rate those they had used. Almost all Agents used online services (98%) and 4 in 5 (80%) used the telephone to interact with HMRC. Agents who used HMRC’s webpages rated them positively (60%), in line with 2022. Ratings of other online services also remained in line with 2022 (62% in 2023). Almost 3 in 10 (28%) Agents who used the Agents Dedicated Line rated it positively in 2023. This figure was lower than 2022 ratings (38%). Almost one in 5 (18%) Agents who used other helplines rated them positively in 2023 which was lower than 2022 ratings (28%).  

Agents were asked to rate their overall experience of interacting with HMRC based on all of their interactions over the last 12 months. Nearly 2 in 5 (37%) gave a positive rating, a decrease from  2022 ratings (45%). A third (34%) of Agents rated their overall experience negatively, an increase compared with 2022 (26%). Similar to previous years, the smallest Agents and those that interacted with HMRC only through online channels were the most positive.

Agents’ positive ratings of customer experience dimensions decreased across a number of measures between 2022 and 2023.

In 2023, there was a decline in positive ratings and an increase in negative ratings for 5 of the 9 dimensions:

• time taken to reach end result where 27% were positive in 2022 and 23% in 2023

• HMRC resolved any queries or issues where 41% were positive in 2022 and 37% in 2023

• HMRC systems prevented mistakes where 36% were positive in 2022 and 32% in 2023

• HMRC staff professionalism where 70% were positive in 2022 and 63% in 2023

• HMRC made it clear when everything was complete where 56% were positive in 2022 and 51% in 2023

There were also 2 dimensions where positive ratings remained unchanged but negative ratings increased:

• getting tax transactions right where 19% in 2022 were negative and 24% in 2023

• ease of finding information where 17% were negative in 2022 and 20% in 2023

Ratings for other dimensions, quality of information and clarity of steps needed to be taken, remained unchanged.

Half (50%) of Agents reported that HMRC had made errors with their clients’ business tax dealings in the past 12 months, an increase from 41% in 2021 when this question was last asked. The proportion of Agents that gave a positive rating for how HMRC had resolved these errors fell to 25%, a decrease from 30% in 2021.

2.3.2 Perceptions of HMRC

All Agents were asked about their views of the administration of the tax system and their broader views of HMRC as an organisation. Agents positive ratings of ease decreased from 44% in 2022 to 38% in 2023.

Similarly, Agent’s confidence in HMRC also decreased in 2023. Just over a quarter (27%) gave a positive rating, compared with 35% in 2022. Negative ratings of confidence also increased from 32% in 2022 to 42% in 2023.

Agents were more likely to agree that HMRC was effective at ensuring that all of its customers pay or receive the correct amount of tax (48%) than an efficient organisation (17%). Just over 3 in 5 (62%) agreed that HMRC treated their clients fairly. This was a decrease from 68% in 2022. Negative ratings of fairness also increased from 11% in 2022 to 16% in 2023.

Half (49%) of Agents gave a positive rating for their trust in HMRC, a decrease since 2022 (55%).

There were, however, increased positive ratings that HMRC applies penalties and sanctions equally, from 49% in 2022 to 53% in 2023.

2.3.3 Compliance

Each year the survey looks at different aspects of compliance, either tax avoidance or tax evasion. The 2023 survey looked at tax avoidance. Three in 5 (60%) Agents felt that tax avoidance was never acceptable. Three in 5 (59%) said this behaviour was widespread, an increase from 2021 (53%). Just over half (52%) thought HMRC were effective at preventing or reducing this type of behaviour, a decrease since 2021 (57%).

3. Background and methodology

3.1 Background

HM Revenue and Customs (HMRC) commissioned Verian to undertake research on customer experiences of dealing with 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 administration department. For more information read the Building a trusted, modern tax administration system report on GOV.UK.

HMRC commissioned the Individuals, Small Businesses and Agents Customer Survey in 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:

• to collect the right tax and pay the right financial support

• to make it easy to get tax right and hard to bend or break the rules, and

• to maintain taxpayer’s consent by treating everyone fairly and protecting society from harm

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.  

3.1.1 Research aims

The Individuals, Small Business and Agents Customer 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

This report presents findings from the 2023 survey with references to findings from earlier surveys conducted annually since 2015 for each customer group. 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 2022. Data tables have been published alongside this report which include more data from the 2023 survey.

For the Small Businesses and Agents surveys, the 2023 report highlights changes between 2022 and 2023, and change over the length of the survey (2015 to 2023). 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. Due to the change in survey method for the Individuals survey in 2018, the report mainly covers changes between 2022 and 2023.

3.2 Survey Methodology

3.2.1 Customer Groups

The survey covers 3 separate customer groups: Individuals, Small Businesses and Agents. Each group is surveyed separately and results are reported separately.

3.2.2 Individuals

The survey of Individuals covers members of the general public aged 16 or older. It was agreed during the survey design that self-employed sole traders are both 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.

In 2023, the survey used a random probability Address Based Online Surveying (ABOS) method, which has been used since 2018. 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. More detail on the approaches can be found in the technical appendix.

3.2.3 Small Businesses

Small Businesses are defined as having a turnover of under £10m and between 0 and 19 employees.

Small Businesses were surveyed at the enterprise level (rather than the local unit or site level) as most Small Businesses are based at a single site.

The survey used 2 sample sources:

• the Office for National Statistics’ Inter-Departmental Business Register (IDBR) was used to cover businesses that operated a PAYE scheme or had a turnover above the VAT threshold

• HMRC’s Self Assessment (SA) database was used to cover businesses below the VAT threshold

The technical report accompanying this report provides more information about the sampling approach for Small Businesses.

The individual interviewed on behalf of the business was the owner, or a director or manager with overall responsibility for tax matters. Throughout the questionnaire respondents were prompted to answer about their experience of dealing with HMRC on behalf of their business over the previous 12 months.

3.2.4 Agents

Agents are defined as ‘businesses that are paid to represent others in dealings with HMRC’. Agents were sampled at the enterprise level (rather than the local unit or site level).

The Agents sample frame was drawn from 2 sources:

• the IDBR to cover Agents that operate a PAYE scheme or had a turnover above the VAT threshold

• HMRC’s SA database of customers to cover Agents below the VAT threshold that do not have a PAYE scheme

All Agents were asked a screening question to confirm that they are a professional financial agent who personally deals with HMRC on behalf of clients.

The individual interviewed on behalf of the Agent firm was either the owner or one of the directors or partners of the Agent firm. Throughout the questionnaire Agents were prompted to answer about their experience of dealing with HMRC on behalf of clients over the previous 12 months.

3.2.5 Fieldwork methodology

The data collection method used for the Small Businesses and Agents customer groups was Computer Assisted Telephone Interviewing. Each interview lasted around 20 minutes.

The data collection method used for Individuals was Address Based Online Surveying (section 3.3.1) supplemented by a sample from Verian’s random sample panel Public Voice. 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 2,154 Individuals, 2,082 Small Businesses and 1,850 Agents between 1 September and 24 November 2023.

3.2.6 Survey content

The survey covers the following areas:

Interactions with HMRC in the previous 12 months

This section includes rating of customer experience (including rating of channels used) and  questions measuring important dimensions of customer experience. Specifically, it covers:

• how good or poor HMRC were at getting tax, benefit, and credits transactions right

• rating the quality of information customers have looked for or received from HMRC

• how easy or difficult it was for customers to find any information needed on tax issues from HMRC

• HMRC made clear what steps customers needed to take

• HMRC made clear when everything was completed

• how approachable (Individuals) or professional (Small Businesses and Agents) HMRC were

• how acceptable the time taken to reach the end result was

• how good or poor HMRC were at resolving any queries or issues

• rating whether HMRC systems were good at preventing the customer from making mistakes

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 services are personalised

• ease of dealing with tax issues

• whether HMRC made any errors and if yes, whether those were resolved

Perceptions of HMRC

This section includes general perceptions of HMRC. Specifically, it covers:

• HMRC being an efficient, effective and fair organisation

• confidence in HMRC

• trust in HMRC

• perceptions of HMRC’s reputation, communication, professionalism and mistakes

• perceptions of compliance

Demographics

The questionnaires are 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. Agents and Small Businesses were asked to answer all sections.

3.2.7 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 one was the least positive response. Responses have been grouped into positive (a score of 4 or 5), neutral (a score of 3), and negative (a score of one 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 one case be statistically significant, and in another case it may not.

4. Individuals

The survey of Individuals covers members of the UK general public aged 16 or older.

There was an even split between males (47%) and females (49%). Individuals fell into the following age bands: 3 in 10 were 16-34 (29%) or 35-54 (31%) and 37% were 55 or over. Fewer than half (44%) were employed full time, 11% were working part time, 6% were self-employed and 39% were not in employment (e.g. studying, retired, caring for family). Just over 3 in 5 (62%) reported having a single source of income and almost a third (31%) reported having multiple income sources.

Seven in 10 Individuals (70%) had interacted with HMRC in the last 12 months, consistent with 2022.

4.1 Channels used to interact with HMRC

Individuals were asked about the ways in which they interacted with HMRC in the last 12 months. Interactions were defined as making contact with HMRC, receiving information from HMRC or using HMRC’s online services.

More than half (56%) of all Individuals used an online channel (used an online service, including their Personal Tax Account, or looked for information on HMRC webpages), which was unchanged from 2022. One in 7 (16%) interacted with HMRC via telephone, unchanged from 2022 and remained lower than 2019 levels (23%). Just over 2 in 5 (43%) only interacted with HMRC through online channels, consistent with 2022 and  higher than 2019 (28%) levels. The proportion who interacted with HMRC via both online and telephone channels in 2023 remained consistent  (13%) with 2022 levels. Among Individuals who interacted with HMRC by telephone and online channels, 89% had contact with HMRC by telephone because they could not resolve the issue online.

Only a small proportion interacted with HMRC via telephone channels only and did not use any online channels (3%).

4.1.1 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 and HMRC telephone helplines.

Webpages

Almost three-quarters gave a positive rating (73%) for HMRC webpages which was unchanged from 2022 ratings.

Personal Tax Account

Just over 7 in 10 (72%) positively rated the Personal Tax Accounts which remained in line with 2022.

Other online services

Almost two-thirds (64%) gave a positive rating of other HMRC online services which remained in line with previous years.

Telephone helplines

Fewer than half (46%) gave a positive rating of telephone helplines, a decrease from 57% in 2022.

In 2023, females were more likely to give a positive rating for HMRC’s telephone helplines (54%) compared to males (39%). The greatest declines in positive ratings for telephone helplines were among:

• males (54% in 2022)

• those aged 35 to 54 (42% compared with 53% in 2022)

• those working full time (39% compared with 56% in 2022)

4.1.2 Ease of submitting information using online services

A new question was introduced in the 2023 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 3 in 5 (63%) felt that it was easy to submit information to HMRC using their online services, while 8% said it was difficult.

4.2 Customer experience

Almost 3 in 5 (58%) Individuals who had an interaction with HMRC in the previous 12 months gave a positive overall experience rating. This was a decrease in 2023 compared with 2022 (65%).

Individuals who only interacted with HMRC via online channels were more likely to give a positive rating (65%) compared with those who used telephone and online channels (47%).

The greatest declines in positive ratings of overall experience were among:

• males (56% compared with 66% in 2022)

• those aged 35 to 54 (52% compared with 63% in 2022)

• those with a single source of income (55% compared with 65% in 2022)

• those who had contact via both telephone and online channels (47% compared with 61% in 2022)

4.2.1 Dimensions of customer experience

Individuals who interacted with HMRC were asked to rate HMRC on 10 customer experience dimensions. In 2023, positive ratings for most dimensions decreased since 2022, while negative ratings increased.

There was a decrease in positive ratings and an increase in negative ratings on 7 out of 10 dimensions of customer experience.

Ease of finding information

Individuals were asked how easy it was to find information on tax issues in the last 12 months. Positive ratings decreased from 57% in 2022 to 51% in 2023. Negative ratings increased from 12% in 2022 to 15% in 2023.

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 64% in 2022 to 57% in 2023. Negative ratings increased from 7% in 2022 to 11% in 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, representing a decrease from 65% in 2022. Negative ratings increased from 9% in 2022 to 12% in 2023.

HMRC systems prevented mistakes

Just under half gave a positive rating (46%), representing a decrease from 52% in 2022. The proportion who gave a negative rating increased from 12% in 2022 to 17% in 2023.

HMRC resolving queries or issues

Individuals were asked how good HMRC was at resolving queries or issues. Positive ratings decreased from 63% in 2022 to 55% in 2023. Negative ratings also increased from 8% in 2022 to 12% in 2023.

HMRC staff were approachable

Positive ratings decreased from 61% in 2022 to 52% in 2023. Negative ratings increased from 9% in 2022 to 17% in 2023.

Time taken to reach the end result

Individuals were asked how acceptable was the time taken to reach the end result. Positive ratings decreased from 62% in 2022 to 55% in 2023. Negative ratings increased from 10% in 2022 to 16% in 2023.

Across these dimensions of customer experience, declines in positive ratings and corresponding increases in negative ratings were seen across most subgroups. However, the greatest declines were among males, those aged 35 to 54, or 55 and above, and those with a single source of income.

Two dimensions of customer experience saw an increase in negative ratings, although positive ratings remained consistent with 2022.

Clarity of steps needed to be taken

Individuals were asked whether HMRC made clear the steps they (the customer) needed to take. Negative ratings increased from 9% in 2022 to 13% in 2023.

HMRC made it clear when everything was complete

Individuals were asked whether HMRC made it clear when everything was complete. Negative ratings increased from 10% in 2022 to 14% in 2023.

Someone acting on your behalf

Individuals who report using a professional advisor to help with their tax affairs were asked how easy HMRC made it for someone to act on their behalf. Three in 5 (61%) gave a positive rating, representing a decrease from 68% in 2022. Negative ratings were unchanged in 2023 (10%) compared with 2022.

4.3 Views on administration of tax system

Individuals were asked about their views of the administration of the tax system. More specifically, they were asked whether HMRC treated them fairly, the ease of dealing with tax issues, and whether they found that HMRC’s services were personalised. All questions in this section were asked of Individuals who reported having had any interaction with HMRC over the last 12 months.

Respondents were asked whether HMRC treated them fairly. Seven in 10 (69%) of Individuals gave a positive rating, a decrease from 74% in 2022. The proportion of Individuals who gave a negative rating was unchanged at 5% in both 2022 and 2023. The greatest declines in positive ratings were among:

• males (69% compared with 77% in 2022)

• those aged 35 to 54 (64% compared with 74% in 2022)

• those who had contact via both telephone and online channels (64% compared with 75% in 2022)

Just over half (52%) of Individuals gave a positive rating for ease of dealing with tax issues, decreasing from 57% in 2022. The proportion of Individuals who gave a negative rating increased from 12% in 2022 to 15% in 2023. Individuals who only used online channels were more likely to give a positive rating for ease of dealing with tax issues (59% compared with 40% who interacted using online and telephone channels). The greatest declines in positive ratings were among those aged 35 to 54 (48% compared with 56% in 2022) and those with a single source of income (49% compared with 57% in 2022).

Almost half (48%) of Individuals gave a positive rating that information and services were tailored to them. Just over one in 7 (17%) gave a negative rating.

4.3.1 Errors in tax dealings

Individuals were asked whether HMRC had made any errors in their tax dealings in the last 12 months. Almost one in 5 (18%) said HMRC had made errors, unchanged from 2021  when this question was last asked.

Among those who reported errors had been made, almost 2 in 5 (37%) said that HMRC had made the same error multiple times, consistent with 2021. Almost 2 in 5 (38%) gave a positive rating for HMRC resolving the error, also consistent with 2021.

4.4 Perceptions of HMRC’s reputation

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

• 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.

4.4.1 Efficiency and effectiveness

Just over a quarter (27%) of Individuals agreed that HMRC is efficient, a decrease from 31% in 2022. Three in 10 (30%) disagreed, an increase from 26% in 2022. The greatest declines in positive ratings were among:

• those with multiple sources of income (25% compared with 32% in 2022)

• those who had any interaction with HMRC in the last 12 months (26% compared with 32% in 2022)

• those aged 55 and above (26% compared with 34% in 2022)

• those working full time (23% compared with 29% in 2022)

Almost 2 in 5 Individuals (38%) 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 2022.

4.4.2 Fairness in applying penalties and sanctions

Almost a third of Individuals (31%) agreed that HMRC applied penalties and sanctions equally, a decrease from 34% in 2022.

4.4.3 Overall confidence in HMRC

Two in 5 Individuals (41%) were confident in the way HMRC was doing its job, consistent with 2022. Just over one in 5 (22%) were not confident, an increase from 18% in 2022.

Ratings of confidence, efficiency, effectiveness and fairness were closely associated as in previous years. Individuals who gave positive ratings on one measure were more likely to give positive ratings across the others measures. These ratings can be found in the accompanying data tables.

4.4.4 Trust and Fairness

New questions were introduced in the 2022 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 reputation

Of all Individuals, 37% agreed that HMRC is an organisation with a good reputation, a decrease from 42% in 2022. Just over a quarter (27%) disagreed, an increase from 21% in 2022.

The greatest declines in positive ratings were among:

• males (36%, compared with 44% in 2022)

• those aged 55 and above (37%, compared with 46% in 2022)

• those with multiple sources of income (36%, compared with 45% in 2022)

HMRC communicates in a way that is easy to understand

Of all Individuals, fewer than half (47%) agreed that HMRC communicates in a way that is easy to understand, consistent with 2022. One in 5 (21%) disagreed, an increase from 18% in 2022.

HMRC staff are professional

Of all Individuals, more than half (54%) agreed that HMRC staff are professional, a decrease from 61% in 2022. One in 10 (9%) disagreed, an increase from 6% in 2022.

The decline in positive ratings was seen across most subgroups, however, were greater among:

• those aged 35 to 54 (54%, compared with 62% in 2022)

• those aged 55 and above (54%, compared with 61% in 2022)

• part time workers (49%, compared with 62% in 2022)

• those who had contact via both telephone and online channels (60%, compared with 70% in 2022)

HMRC would admit if they made a mistake

Of all Individuals, just over a third (35%) agreed and almost 3 in 10 (28%) disagreed that HMRC would admit if they made a mistake, consistent with 2022.

Trust in HMRC as an organisation

Fewer than half of Individuals (47%) gave a positive rating that HMRC was an organisation they trusted, a decrease from 54% in 2022. One in 5 (20%) gave a negative rating, an increase from 15% in 2022.

The decline in positive ratings was seen across most subgroups, however, was greater among:

• males (47% compared with 57% in 2022)

• those aged 35 to 54 (44% compared with 55% in 2022)

• those who had contact via both telephone and online channels (41% compared with 54% in 2022)

4.5 Perceptions of compliance

The survey looks at different aspects of compliance in alternating years, either tax avoidance or tax evasion. The 2023 survey looked at avoidance, asking for views on the acceptability and extent of tax avoidance. Questions on tax avoidance were previously asked in 2021 and 2019.

4.5.1 Acceptability and extent of tax avoidance

Individuals were asked about the acceptability of people avoiding tax. Tax avoidance was framed as “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”.  

Three-quarters (75%) of Individuals reported that tax avoidance was never acceptable, which was consistent with 2021. One in 5 (20%) felt that it was acceptable in some circumstances, whilst 4% said it was always acceptable. 

Individuals were also asked how widespread they felt this type of behaviour was. Four in 5 (80%) of Individuals thought tax avoidance was widespread, which was unchanged from 2021 following an increase from 2019 (70%).

Individuals were asked how effective HMRC is in preventing or reducing this type of behaviour. Two in 5 (41%) thought HMRC are effective, consistent with 2021.

5. Small Businesses

Small Businesses were defined as businesses with an annual turnover under £10 million and between 0 and 19 employees. Fewer than half (46%) of Small Businesses surveyed had no employees and almost 2 in 5 (38%) had between 1 and 4 employees. The remaining 16% had between 5 and 19 employees. Half of Small Businesses surveyed had turnover below the VAT threshold (£85,000) (49%), down from 54% in 2022.  Almost 3 in 10 (28%) had a turnover between £85k and £500k and one in 7 (14%) had turnovers of over £500k. Three in 5 (60%) reported they were self-employed.

5.1 Agent usage

Small Businesses were asked whether they outsourced any of their tax affairs to agents. Seven in 10 (71%) Small Businesses outsourced either some or all of their tax affairs to agents, up from 66% in 2022. A third (33%) outsourced all of their work and almost 2 in 5 (38%) outsourced some. Almost 3 in 10 (28%) did all work within the business.

5.2 Channels used to interact with HMRC

Small Businesses were asked about the ways they had dealt with HMRC in the previous 12 months. Dealing with HMRC was defined as where they had made contact with HMRC, received information from HMRC or made use of HMRC’s online services.

Small Businesses continued to interact with HMRC through a range of channels, with 4 in 5 (79%) interacting via multiple channels, higher than 2022 (75%). Small Businesses interacted with HMRC via the following channels:

• almost 4 in 5 (78%) had online interaction with HMRC

• two-thirds (65%) searched for information on the HMRC webpages of GOV.UK

• half (51%) used their Business Tax Account

• 56% had contact by post

• almost a third (31%) had contact by telephone

Half of Small Businesses (50%) had interacted through online channels only, consistent with 2022. This was a decrease from 2020 (58%) and 2021 (59%) but above 2019 (46%).

Almost 3 in 10 (28%) had interacted through online and telephone channels, an increase from 24% in 2022.Only 3% of Small Businesses had contact with HMRC by telephone and did not use any online channels.

Three-quarters (75%) of Small Businesses interacted with HMRC at least once in 2023, up from 71% in 2022. A quarter (25%) reported they did not interact with HMRC at all. Almost half reported interacting with HMRC between one and 4 times (48%) with almost a quarter (23%) reporting between 5 and 20 interactions.

Small Businesses who interacted with HMRC by telephone and online channels were asked if they had called HMRC because they could not resolve the issue online. Just over three-quarters (77%) said they had called because they could not resolve the query online, which was in line with 2022.

5.3 Ease of submitting information using online services

A new question was introduced in the 2023 survey where Small Businesses were asked about how easy or difficult they felt it was to submit information to HMRC using their online services. 

Just over seven in 10 (72%) felt that it was easy to submit information to HMRC using their online services. Small Businesses who had online only interactions with HMRC were more likely to give a positive rating (79%), compared to those who had telephone and online contact (62%).

5.4 Rating of services

Small Businesses with a Business Tax Account, who searched for information on HMRC GOV.UK webpages or used any other HMRC online services were asked to rate their experiences of using these online services. Those that had contact with HMRC over the phone were asked to rate their experience of the telephone helplines.

Webpages

Two-thirds of Small Businesses (66%) gave a positive rating for the HMRC GOV.UK webpages in 2023, in line with 2022. Small Businesses who interacted with HMRC via online only (not telephone) were more likely to give a positive rating (71%) than those who interacted with HMRC via telephone and online (57%).  

Other online services

Three-quarters (76%) of Small Businesses rated other HMRC online services positively, in line with 2022.

Business Tax Account

Three-quarters (74%) of Small Businesses’ gave a positive ratings of the Business Tax Account in 2023, a decline since 2022 (80%).

Telephone helplines

Almost half (48%) of Small Businesses gave a positive rating for the HMRC telephone helplines in 2023, in line with 2022.

5.5 Customer experience

Small Businesses were asked to rate their overall experience of interacting with HMRC based on all of their interactions over the last 12 months. Seven in 10 (70%) gave a positive rating, down from 74% in 2022. One in 10 (10%) Small Businesses rated their overall experience negatively, an increase from 2023 (8%).

The smallest businesses were more likely to rate their overall experience positively. Amongst those with turnover up to £85k, three-quarters (74%) gave a positive rating compared with two-thirds (66%) for businesses with turnover above £85k. Businesses that only interacted with HMRC online were also more likely to rate their overall experience positively (80% compared with 52% who interacted online and by telephone).

5.5.1 Dimensions of customer experience

Small Businesses who interacted with HMRC were asked to rate HMRC on 9 specific customer experience dimensions (listed in section 3.3.6). In 2023, there was a decline in positive ratings for one of the dimensions (HMRC resolving queries or errors), where 64% gave a positive rating in 2023, a decline from 2022 (69%).

There were increased negative ratings for one dimension (ease of finding information), which rose from 12% to 15%.  Ratings for other dimensions remained unchanged.

5.6 Views on administration of the tax system

Small Businesses were asked about their views on the administration of the tax system.

Small Businesses were asked whether HMRC treated their business fairly. Four in 5 (80%) gave a positive rating, a decrease from 2022 levels (84%). The greatest declines in positive ratings from Small Businesses were among:

• businesses with a turnover of £500,000 or above (71% in 2023 compared with 83% in 2022)

• businesses with 10-19 employees (68% in 2023 compared with 85% in 2022)

• those who used both telephone and online channels (72% in 2023 compared with 80% in 2022)

Small Businesses were asked how easy they found it to deal with business tax issues over the last 12 months. Positive ratings were unchanged from 2022, with 70% reporting a positive rating in 2023.

Small Businesses were asked whether they agreed information or services were tailored to their business in the last 12 months. Positive ratings decreased to 50% in 2023, from 55% in 2022.

Small Businesses were asked whether they agreed HMRC systems integrated well with the way their business managed its tax affairs. Positive ratings were stable at 69% in 2023 compared with 2022.

One in 8 (13%) Small Businesses reported that HMRC had made errors with their business tax dealings in the past 12 months, this was in line with 2021, when questions about experience of errors were last asked. Experience of errors was associated with overall experience. Almost 4 in 5 (78%) Small Businesses that did not report HMRC made an error gave a positive overall experience rating compared with 34% of those that reported HMRC made an error.

Small Businesses that reported HMRC made an error were asked how well HMRC had resolved the error it made. Just over a quarter (27%) of Small Businesses gave a positive rating in 2023, this was in line with 2021. Almost half (48%) of Small Businesses that experienced an error said HMRC had made the same error multiple times. This was an increase from 2021 (32%).

5.7 Perceptions of HMRC’s reputation 

This section examines Small Businesses’ 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 (receive) the correct amount of tax 

• HMRC applies penalties and sanctions equally for all of its customers 

• how confident are you in the way HMRC are doing their job 

5.7.1 Efficiency and effectiveness 

A third (33%) of Small Businesses gave a positive rating for HMRC’s efficiency, which was in line with 2022.  

Half (51%) of Small Businesses gave a positive rating for how effective HMRC was in ensuring all of its customers pay or receive the correct amount of tax. This was in line with 2022 and above the 2015 baseline (46%).

5.7.2 Fairness in applying penalties and sanctions  

Two in 5 Small Businesses (38%) gave a positive rating for how HMRC applied penalties and sanctions equally, which was in line with 2022.

5.7.3 Overall confidence in HMRC  

Just over half (52%) of Small Businesses gave a positive rating of their confidence in HMRC in 2023, in line with 2022 but below the 2015 baseline (56%).

Ratings of confidence, efficiency, effectiveness and fairness were closely associated, as in previous years.  

5.7.5 Trust and Fairness 

In the 2022 survey, new questions were introduced asking for views on aspects of trust and fairness in HMRC. In 2023, Small Businesses 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 reputation

Of all Small Businesses, half (49%) agreed that HMRC is an organisation with a good reputation, a decrease from 56% in 2022. One in 5 (21%) disagreed, an increase from 2022 (17%).

HMRC communicates in a way that is easy to understand

Of all Small Businesses, almost 3 in 5 (58%) agreed that HMRC communicates in a way they understand, consistent with 2022. One in 5 (20%) disagreed, an increase from 2022 (15%).

HMRC staff are professional

Of all Small Businesses, almost 6 in 7 (84%) agreed that HMRC staff are professional, in line with 2022 and above the 2015 baseline (80%).

HMRC would admit if they made a mistake

Of all Small Businesses, 44% agreed that HMRC would admit if they made a mistake, in line with 2022.

Trust in HMRC as an organisation

Two-thirds (65%) of Small Businesses gave a positive rating of trust in HMRC as an organisation. Positive ratings remained in line with 2022.

One in 7 (14%) gave a negative rating of trust, which was an increase from 10% in 2022. The greatest increases in negative ratings were among the following groups: 

• Small Businesses with a turnover of £500k or above (19% negative in 2023 compared to 12% in 2022)  

• Small Businesses with 10 to 19 employees (20% negative in 2023 compared to 12% in 2022) 

• Small Businesses who used both telephone and online channels (20% negative in 2023 compared to 14% in 2022)

5.8 5.8 Perceptions of compliance 

The survey looks at different aspects of compliance. The 2023 survey looked at avoidance, asking for views on the acceptability and extent of tax avoidance. Questions on tax avoidance were previously asked in 2021.

5.8.1 Acceptability and extent of tax avoidance 

Small Businesses were asked about the acceptability of people avoiding tax. Tax avoidance was framed as “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”.  Almost 7 in 10 (68%) of Small Businesses felt that tax avoidance was never acceptable, in line with 2021 when this question was last asked.

Small Businesses were asked whether they thought tax avoidance was widespread amongst businesses. 43% said this behaviour was widespread, in line with 2021.

Small Businesses were also asked how effective HMRC are at reducing tax avoidance. 57% felt that HMRC were effective at reducing tax avoidance, in line with 2021.

6. Agents

Agents are paid by customers – individuals or businesses – to represent them in dealings with HMRC. Three in 5 Agents surveyed classified their business as an accountancy firm, 26% as bookkeeping firms and 13% were other types of Agents such as payroll bureau, tax advisor or VAT consultant. Almost 7 in 10 were members of a professional organisation (68%). Fewer than half (46%) had a turnover of 60k or below whilst 2 in 5 (40%) had a turnover of 60k or above. 42% had “no employees”, a third (32%) had “one to 4” employees, and 22% had “5 or more employees”. Almost one in 10 (8%) of Agents didn’t know their turnover and a further 6% declined to provide this information. VAT, Income Tax though Self Assessment and PAYE for employers remained the most common taxes with which surveyed Agents dealt with.

6.1 Channels used to interact with HMRC

Agents were asked about the ways in which they had interacted with HMRC on behalf of clients in the previous 12 months. Dealing with HMRC was defined as where they had made contact with HMRC, received information from HMRC or made use of HMRC’s online services.

Channel use remained similar to 2022. Almost all Agents used an online service (98%), in line with the 2022 and 2019 surveys. Agents used the following channels to contact HMRC:

• over 9 in 10 (93%) Agents searched for information on HMRC’s webpages

• nine in 10 (90%) used HMRC online services

• four in 5 (80%) had contact by telephone

• four in 5 made contact both online and by telephone (79%)

• one in 5 used online channels only (19%)

Agents who were negative about HMRC across a range of measures, including the ease of acting on behalf of their client, their overall experience of HMRC, and whether services were tailored were  more likely to have had to contact HMRC by telephone because they could not resolve their issue online.

Agents who had contact with HMRC both online and by telephone in the last 12 months were asked if they had contact via telephone because they had an issue which could not be resolved online. Of these Agents, 89% said they had contact with HMRC both online and by telephone when their issue could not be resolved online.

6.1.1 Rating of services

Agents were asked to rate their experience of using HMRC’s webpages, other online services and telephone helplines. Ratings of webpages and other online services were in line with 2022 findings, however positive ratings of the Agents’ Dedicated Line and telephone helplines were lower than 2022 ratings.

Webpages

Three in 5 (60%) Agents who used HMRC webpages on GOV.UK rated them positively in 2023, in line with 2022. Agents who interacted with HMRC only through online channels were more likely to give a positive rating (69%) for webpages than those who used both online and telephone channels (58%).

Other online services

Just over 3 in 5 (62%) of Agents’ who used other HMRC online services rated them positively in 2023, in line with 2022 ratings but below the 2015 baseline (70%). Agents with a turnover of £60k or below continued to be more likely to give a positive rating for other online services (72%) than Agents with a turnover of £60k or above (54%).

Agents’ Dedicated Line

Almost 3 in 10 (28%) of Agents who used the Agents Dedicated Line rated them positively in 2023, lower than 2022 ratings (38%) and below the 2015 baseline (57%). Smaller Agents with a turnover of £60k or below continued to be more likely to give a positive rating for the Agents’ Dedicated Line (36%) than larger Agents with a turnover of £60k or above (22%). However, Smaller Agents positive ratings in 2023 (36%) were lower than 2022 (50%) which drove the overall decline in positive ratings.

Other helplines

Almost one in 5 (18%) of Agents who used other helplines rated them positively in 2023, lower than 2022 ratings (28%). The greatest decline was among smaller Agents with a turnover of £60k or below, with their positive ratings decreasing from 40% in 2023 to 26% in 2022. Positive ratings amongst Bookkeeping firms also decreased from 46% in 2022 to 28% in 2023.

6.2 Ease of submitting information using online services

A new question was introduced in the 2023 survey where Agents were asked about how easy or difficult they felt it was to submit information to HMRC using their online services.

Two-thirds (67%) felt that it was easy to submit information to HMRC using their online services. Smaller Agents with a turnover of £60k or below were more likely to give a positive rating (78%) than larger Agents with a turnover of above £60k (58%). Bookkeeping firms were also more likely to give a positive rating (79%) than Accountancy firms (63%) and Other types of Agents (63%).

6.3 Customer experience

Agents were asked to rate their overall experience of interacting with HMRC based on all of their interactions over the last 12 months. 37% gave a positive rating, lower than 2022 ratings (45%). A third (34%) of Agents rated their overall experience negatively, an increase compared with 2022 (26%). The greatest increase was among Accountancy firms, with their negative ratings increasing from 33% in 2022 to 42% in 2023.

6.3.1 Dimensions of customer experience

Agents who interacted with HMRC were asked to rate HMRC on 9 specific customer experience dimensions. In 2023, there was a decline in positive ratings and an increase in negative ratings for 5 of the 9 dimensions. There were also 2 dimensions where positive ratings remained unchanged but negative ratings increased. Ratings for other dimensions remained unchanged.

Time taken to reach end result

Agents were asked whether the time taken to reach the end result was acceptable. Almost a quarter of Agents surveyed (23%) gave a positive rating in 2023, a decrease from 27% in 2022 and below the 2015 baseline (26%). Negative ratings increased from 50% in 2022 to 57% in 2023.

HMRC resolved any queries or issues

Agents were asked how good or poor HMRC was at resolving any queries or issues. 37% of Agents gave a positive rating in 2023, a decrease from 41% in 2022. Negative ratings increased from 31% in 2022 to 37% in 2023.

HMRC systems prevented mistakes

Agents were asked whether HMRC had systems which were good at preventing mistakes. A third of Agents (32%) gave a positive rating in 2023, a decrease from 36% in 2022 and below the 2015 baseline (39%). Negative ratings increased from 28% in 2022 to 34% in 2023.

HMRC staff professionalism

Agents were asked whether HMRC staff were professional. 63% of Agents gave a positive rating in 2023, a decrease from 70% in 2022. Negative ratings increased from 12% in 2022 to 15% in 2023.

HMRC clear when everything complete

Agents were asked whether HMRC made it clear when everything was completed. Half of Agents (51%) gave a positive rating in 2023, a decline from 2022 (56%) and below the 2015 baseline (60%). Negative ratings increased from 23% in 2022 to 28% in 2023.

Getting tax transactions right

Agents were asked how good HMRC was at getting transactions right. A quarter (24%) of Agents gave negative ratings in 2023, an increase from 19% in 2022.

Ease of finding information

Agents were asked how easy or difficult it was to find any information that they needed for tax issues from HMRC. A quarter (24%) of Agents gave negative ratings in 2023, an increase from 19% in 2022. Positive ratings (45%) remained above the 2015 baseline (35%).

6.4 Views on administration of the tax system

Agents were asked about their views on the administration of the tax system.

Agents were asked how easy they felt it was to deal with tax issues on behalf of their clients over the last 12 months. Almost 2 in 5 (38%) Agents gave a positive rating in 2023, a decrease from 2022 (44%) and below the 2015 baseline (46%). Agents with turnover below £60k were more likely (49%) to give positive ratings for ease than those with turnover above £60k (26%). Ratings of ease were higher for Agents who only interacted with HMRC online (67%) compared with those who interacted via online channels and telephone (33%).

Agents were asked whether they agreed with the statement that HMRC treated agents’ clients fairly over the last 12 months. Just over 3 in 5 (62%) gave a positive rating in 2023, a decline from 68% in 2022. The greatest decline in positive ratings was among Agents with turnover below £60k, whose positive ratings decreased from 77% in 2022 to 71% in 2023.

Agents were asked whether they agreed with the statement that information and services were tailored to the agent and the agent’s clients in last 12 months. A third (34%) gave a positive rating in 2023, a decline from 40% in 2022. The greatest decrease in positive ratings was among Agents with a turnover of below £60k whose positive ratings declined from 51% in 2022 to 41% in 2023. Positive ratings amongst Bookkeeping firms also decreased from 55% in 2022 to 46% in 2023.

Agents were asked whether HMRC had made an error with their clients’ tax dealings in the last 12 months. If so, they were asked to rate how well HMRC resolved the error they made.

In 2023, half (50%) of Agents reported that HMRC had made errors with tax dealings in the past 12 months. This was an increase from 41% in 2021 when the question was last asked. Larger Agents with a turnover £60k or above, continued to be more likely to report an error (66%) than those with lower turnover (33%). These differences in experience of errors may explain why Agents with turnover below £60k continue to tend to have a more positive view of HMRC across a range of measures.

Agents who experienced errors were asked how well HMRC had resolved the errors. A quarter (25%) gave positive ratings in 2023, a decrease from 31% in 2021. Half (51%) rated HMRC poorly at resolving errors in 2023, an increase from 42% in 2021.

Three-quarters (74%) of those who rated their overall experience negatively also rated HMRC negatively at resolving errors. Just over 7 in 10 (72%) of those who gave a negative rating for ease of acting on behalf of their clients also gave a negative rating for HMRC resolving an error.

Of those Agents who experienced an error, 46% said HMRC had made the same error multiple times, in line with 2021.

6.5 Perceptions of HMRC’s reputation

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

• HMRC is an efficient organisation that does not waste money

• HMRC ensures all its customers pay (receive) the correct amount of tax

• HMRC applies penalties and sanctions equally for all of its customers

• how confident are you in the way HMRC are doing their job

6.5.1 Efficiency and effectiveness

One in 6 (17%) Agents gave a positive rating for HMRC’s efficiency, in line with 2022. Negative ratings increased from 46% in 2022 to 57% in 2023.

Almost half (48%) of Agents gave a positive rating for HMRC’s effectiveness at ensuring all of its customers pay or receive the correct amount of tax. This is in line with 2022 and above the 2015 baseline (38%). Negative ratings increased from 19% in 2022 to 22% in 2023.

6.5.2 Fairness in applying penalties and sanctions

More than half (53%) of Agents gave a positive rating for the statement HMRC applied penalties and sanctions equally, an increase since 2022 (49%) and above the 2015 baseline (36%).

6.5.3 Overall confidence in HMRC

Just over a quarter (27%) of Agents gave a positive rating of their confidence in HMRC, a decline since 2022 (35%) and below the 2015 baseline (36%). This decrease was present across the majority of significant sub-groups, with a bigger drop noted amongst Accountancy firms (30% in 2022 compared with 23% in 2023) and bookkeeping firms (43% in 2022 compared with 33% in 2023).Other types of Agent ratings were stable (32% in 2022 compared with 32% in 2023). Agents who used both telephone and online channels reported decreased positive ratings (30% in 2022 compared with 23% in 2023).

Half (49%) of Agents gave a positive rating that HMRC was an organisation they trust. This was a decrease from 55% in 2022. The greatest decline was among Agents with turnover over £60k whose positive ratings fell from 62% in 2022 to 55% in 2023. Positive ratings also fell amongst Accountancy firms from 53% in 2022 to 35% in 2023. Negative ratings also increased from 19% in 2022 to 25% in 2023.

6.5.4 Trust and Fairness

New questions were introduced in the 2022 survey asking for views on aspects of trust and fairness in HMRC. These questions were asked again in 2023. Agents 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 Reputation

Of all Agents, 3 in 10 (30%) gave a positive rating to the statement HMRC is an organisation with a good reputation, a decline since 2022 (37%). 43% gave a negative rating, an increase since 2022 (31%).

HMRC communicates in a way that is easy to understand

Of all Agents, 2 in 5 (39%) gave a positive rating to the statement HMRC communicates in a way that is easy to understand, in line with 2022. Thirty-six percent gave a negative rating, an increase since 2022 (30%).

HMRC staff are professional

Of all Agents, 63% gave a positive rating to the statement HMRC staff are professional, a decrease since 2022 (70%). One in 7 (15%) Agents gave a negative rating to the statement HMRC staff are professional, an increase since 2022 (12%).

HMRC would admit if they made a mistake

Of all Agents, almost 2 in 5 (38%) gave a positive rating to the statement HMRC would admit if they made a mistake, in line with 2022.

Trust in HMRC as an organisation

Half (49%) of Agents gave a positive rating that HMRC was an organisation they trust. This was a decrease from 55% in 2022. The greatest decline was among Agents with turnover over £60k whose positive ratings fell from 62% in 2022 to 55% in 2023. Positive ratings also fell amongst Accountancy firms from 53% in 2022 to 35% in 2023. Negative ratings also increased from 19% in 2022 to 25% in 2023.

6.6 Perceptions of compliance

The survey looks at different aspects of compliance. The 2023 survey looked at tax avoidance, asking for views on the acceptability and extent of tax avoidance. Questions on tax avoidance were previously asked in 2021.

6.6.1 Acceptability and extent of tax avoidance

Agents were asked about the acceptability of people avoiding tax. Tax avoidance was framed as “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”. 

In 2023, 3 in 5 (60%) Agents said that tax avoidance was never acceptable, in line with 2021 when this question was last asked. Three in 5 Agents (59%) thought that tax avoidance was widespread in 2023, an increase since 2021 (53%).

Agents were also asked how effective HMRC are at reducing tax avoidance. Just over half (52%) felt that HMRC were effective at reducing tax avoidance, a decline since 2021 (57%). Just over 2 in 5 (42%) felt they were not effective at reducing tax avoidance, an increase since 2021 (35%).