HMRC’s post and call handling performance fell significantly during the pandemic. For example, in 2021–22 HMRC responded to 39.5% of post within 15 days, compared to 70.3% in 2019–20. The average speed of answering calls to HMRC helplines was 12:22 minutes in 2021–22, compared to 6:39 minutes in 2019–20.19 The Chartered Institute of Taxation submitted evidence to us that highlighted concerns about the difficulties both advisers and taxpayers face getting timely responses and action from HMRC.20 HMRC said that its ability to manage shocks such as the impact of COVID-19 was impacted by reductions in staff: in the last five years its number of customer service staff has reduced from 25,500 to 19,500 as HMRC has moved more customers to digital systems.21 We raised concerns that this reduction in staff was premature and were effectively cuts rather than efficiency savings. HMRC said that it had achieved efficiencies, but that the additional pressure of responding to the pandemic meant that performance had suffered, for instance through a backlog of 3.3 million items of post building up. HMRC sees further digital improvements as key to moving customers away from phone and post and making further efficiencies.22 Beyond what it has already planned, it said it would be difficult to deliver any new efficiencies before 2024–25.23