Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of HMRC's reported customer service issues on tax compliance among small businesses; and what steps they are taking to mitigate this impact.

Small businesses play a vital role in the UK economy. The majority want to meet their obligations and pay their fair share of tax, but many struggle to understand tax rules, lack confidence and find the process of complying burdensome. In response, HMRC is investing in approaches to help support including simplifying guidance whilst Making Tax Digital for VAT and data analytics have helped reduce errors. HMRC is also targeting investigations at those who bend or break the rules to help create a level playing field for the honest majority.