HMRC can also support taxpayers through its customer service functions, by answering questions or otherwise providing helpful information in a timely way. However, its customer services have also been struggling with high call volumes, particularly at certain times of year such as the January deadline for filing self-assessment returns.29 We have previously reported on a deterioration in service levels in the past few years.30 If people cannot contact HMRC when they need to, then some of those who need help to get their tax affairs right will not always be able to get support. We have also heard examples of people who want to put their affairs right but find it hard to do so because of HMRC’s approach. Examples have included inflexible repayment practices and confusing correspondence.31 25 Qq 35–36, 40, 84 26 C&AG’s Report, para 5 27 Qq 37–41, 44; Letter from Jim Harra, 24 January 2023 28 Q 41; Letter from Jim Harra, 24 January 2023 29 Q 103 30 Committee of Public Accounts, HMRC performance in 2021–22, Thirty-Third Report of Session 2022–23, HC 686, 11 January 2023 31 Qq 79, 102–103 12 Managing tax compliance following the pandemic Understanding the impact of HMRC’s compliance work