HMRC's charter annual report, published last week, shows that poor service levels are undermining HMRC's ability to deliver on its charter standards.

The report included the findings of a survey carried out by the group in February of this year on whether tax agents and taxpayers believe HMRC is meeting its charter standards.

The survey received more than 900 responses, with complaints about service levels sharing a recurring theme. It found that:

• "Being responsive" scored the lowest of the charter standards, with an average score of just 2.3 out of 10
• "Making things easy" and "getting things right" also scored poorly, at 2.7 and 3.4 respectively
• The remaining standards - "being aware of your personal situation", "treating you fairly", "recognising that someone can represent you", "mutual respect" and "keeping your data secure" - scored higher at 4.1, 4.8, 5.1, 5.4 and 6.5 respectively.

Richard Wild, head of tax technical at the Chartered Institute of Taxation, commented:

"Sadly, the survey reflects what we are hearing from our own members, about the everyday time wasted by the challenges they face in interacting with HMRC.

"The common theme throughout the comments was frustration with the cost of HMRC inefficiencies to taxpayers, agents and HMRC itself. Agents also indicated a low level of confidence in HMRC's operatives."

Ask us your tax questions.