In July 2020 HMRC and HM Treasury published the Tax Administration Strategy (the Strategy) which set out how they would build a modern, trusted tax administration system by 2030.23 As part of the Strategy they wanted to gradually increase the trust of taxpayers in HMRC. Trust is seen as vital for a tax authority to effectively discharge its role, including the willingness of taxpayers to pay the correct amount of tax on time.24 But since the Strategy was launched, trust in HMRC has declined for all taxpayer groups other than medium–sized business. 18 C&AG’s Report, para 7 19 Qq 27, 30 20 Qq 28–29 21 Q 15 22 Qq 25, 33 23 HMRC and HM Treasury, Tax administration strategy, 21 July 2020 24 C&AG’s Report, para 3.3 11 • For large businesses, trust in HMRC fell from 86% in 2020 to 70% in