Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of (a) waiting times for (i) appeals and (ii) repayments and (b) other delays in HMRC processes on (A) investment in and (B) the growth of small businesses.

HMRC recognises the importance of tax repayments in supporting business confidence and growth. While appeals and repayments are subject to necessary checks to mitigate fraud and error, HMRC continues to improve processing times through increased staffing and automation, and remains committed to balancing efficiency with robust compliance controls.

HMRC’s correspondence service standard is to respond to 80% of priority post within 15 working days.

Monthly performance against this standard is published at https://www.gov.uk/government/collections/hmrc-monthly-performance-reports

HMRC’s online services include a ‘Where’s my reply’ tool which provides estimated response times. The tool is available here: https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc

HMRC is always looking at ways to improve customer experience. Their recently published transformation roadmap sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.