HMRC’s expects to improve customer service by continuing digitalise the tax system, for instance by developing its digital assistant and single customer account. In this way HMRC hopes to reduce the demand for phone and post by servicing more people through online systems. HMRC’s customers report being more satisfied with HMRC’s digital services than its phone and post services. We raised concerns that taxpayers were being forced to interact with HMRC online rather than by phone or post. HMRC said it recognises some customers will always need to speak to someone, either because they are unable to deal with HMRC digitally or because of the nature of their enquiry. But HMRC believes there is a lot of “low-value demand” from taxpayers that can be removed through better customer self-service or better HMRC processes.25 19 C&AG’s report, para 8 20 Written evidence ARA0002 – Chartered Institute of Taxation, para 1.10 21 Q 114 22 Qq 2, 120–121 23 Qq 4, 79 24 Qq 114–118 25 Qq 60, 120–122; C&AG’s report, para 8 14 HMRC performance in 2021–22 Segmenting taxpayers in debt