HMRC publishes 2026 Annual Charter Report

HMRC has published its Annual Report and Accounts, including its annual Charter report.

HMRC's Charter

HMRC has a charter that sets out the standards taxpayers and agents should expect it to meet. The current version was launched in November 2020.  HMRC must publish an annual report reviewing how far it has demonstrated the standards of behaviour and the values set out in the Charter.

The Charter Stakeholder Group 

We’re members of the Charter Stakeholder Group (CSG), together with other representatives of the tax community, including ICAEW and the CIOT. The group meets with HMRC to discuss how effectively the Charter standards are being reflected in the experience of taxpayers and agents dealing with HMRC. We also provide a report about HMRC’s performance against the standards, for inclusion in the annual report.

For the last four years, the CSG has run a survey to gather feedback on HMRC’s performance. The results form the basis of the group’s annual contribution to the report. 

HMRC’s 2026 Charter Report

In 2026, as in 2025, HMRC has published the Charter Report as one section of its Annual Report and Accounts (starting on page 112). 

It opens with a report from the Chair of HMRC’s Customer Services Committee (CSC). The committee “provides advice and challenge on proposals to improve customer service and experience against the backdrop of long-term customer strategies and makes recommendations on any additional proposals to make improvements to customer service performance and efficiency.”  

The CSC report explains that the committee’s key priorities this year have been customer service performance and oversight of the transformation plan. In that context, members were pleased with the introduction of the Chief Customer Officer role. 

This role, “alongside a more mature end to end customer journey approach, is helping to strengthen accountability for customer experience and support more consistent delivery of the Charter.” However, the report goes on to encourage HMRC “to continue deepening its use of external feedback and insight, particularly at a journey level, to better understand customer needs and target improvements where they will have the greatest impact.”

The CSC supports the introduction of a “multi-year delivery plan to embed the HMRC Charter right across HMRC,” noting that the “HMRC Charter is a powerful tool for maintaining and building customer trust, but a commitment to its delivery, not just awareness, is needed at all levels.” 

The CSC was pleased that HMRC achieved its telephony service standards in the year and improved performance on correspondence – but notes that “ongoing discipline is required to further enhance this level of performance” and supports “plans to clear long standing work which generates avoidable customer contact, and to better balance workforce availability against customer demand throughout the day.”

The CSC also comments favourably on the increase in digital customer interactions with HMRC and progress towards achieving its target of at least 90% digital self-serve interactions by 2030. However, it stresses that “HMRC must deliver all its customer service priorities to be recognised as a customer-centric digital-first organisation” and notes that it is “also important that digital-first aspirations are balanced with adviser support and, through the pursuit of granular feedback from those who are unable to use digital services, HMRC provides suitable alternative means of contact.”

The Charter Stakeholder Group 2026 Report 

This year a summary of the CSG report was included in the Charter section of the Annual Report but the full report is available separately on gov.uk. The survey on which the report is based asked for feedback on HMRC’s performance in the year to 31 March 2026. Respondents gave a score out of 10 for HMRC’s performance against the individual standards, with one being the lowest and 10 the highest. There were 719 responses, mainly from agents.

Performance against individual standards 

The CSG survey reveals ongoing issues with HMRC’s performance against three key standards and low average scores: 

• Getting things right (3.97)
• Making things easy (3.25) 
• Being responsive (2.8)

Respondents wanted better training for HMRC advisers, so they can assist agents and taxpayers with queries and provide more consistent guidance on helplines. 

Concerns were also raised about problems arising from HMRC’s continued push towards online services and an imbalance between HMRC’s response times and the deadlines it imposes on taxpayers. ‘Being aware of your personal situation’ also had an average score below 5 (4.51), with responses noting lack of consideration for the needs of non-digital and older taxpayers, and distress and anxiety caused by HMRC.

As in previous years, the CSG survey produced higher scores for the remaining four standards: 

• Treating you fairly (5.25)
• Mutual Respect (5.89)
• Recognising that someone can represent you (6.31) 
• Keeping your data secure (6.86) 

Agents repeated concerns raised in previous years that they still cannot access all the information their clients can see and that HMRC still doesn’t provide the same digital services for agents as for taxpayers.

Other issues

The CSG survey also explored several broader issues. 

Accountability 

A significant majority of respondents (81.59%) said HMRC is not held sufficiently accountable for its performance against the Charter. There were concerns that HMRC faces no penalties when it fails to meet Charter standards and that there is an imbalance of power between HMRC and agents or taxpayers, especially on timescales. 

HMRC Professional Standards for Compliance

HMRC introduced the standards in 2023 to set out how compliance activity should be handled. These align closely with the Charter. 

While 57% of survey respondents were aware of the standards, the majority had not seen any noticeable improvements in HMRC case handling, suggesting that delivery in practice is falling short.

The Transformation Roadmap

Respondents expressed concerns that Charter standards will not be ‘front of mind’ during rollout of  HMRC’s Transformation Roadmap. 

The gap between stated intentions and real-world delivery was highlighted, citing the current experience of unreliable systems, poor accessibility (particularly for those needing extra support), limited agent inclusion, and ongoing service issues (such as delays and inconsistent advice). 

What next?

Several important themes brought out by the CSG survey support suggestions made in the CSC report, outlined above. For example, HMRC has undoubtedly made considerable efforts to raise awareness of its Professional Standards for Compliance, but the survey indicates that there may be issues with delivery. The survey also highlights concerns about the impact on some taxpayers of expanding HMRC digital services, without ensuring that adequate alternatives and support are in place.

The CSG will be meeting with HMRC’s Chief Customer Officer to discuss the report. We understand that the results of the 2026 CSG survey will also be shared with CSC. 

Let us know what you think

We respond to tax consultations and calls for evidence and attend meetings with HMRC at which service levels, delays and other issues you raise with us are discussed. We welcome input from members to inform our work; email us to share your insights and feedback.

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