We were also concerned that HMRC has not been making good use of other technologies. In particular, it appears that the UK’s tax system is not as efficient for customers as the systems in some other countries such as Estonia, Denmark, Finland, Canada and Australia.75 In 2023, the NAO reported that many tax authorities in other countries with large economies were providing digital services to VAT traders, personal taxpayers and corporate taxpayers that were not widely available in the UK, such as pre–population of tax returns with income and expenses, and enabling taxpayers to file objections to HMRC’s decisions digitally. The NAO also reported that 15 G20 countries had responded to a 2017 OECD survey, with nine reporting they provided a “whole of taxpayer” view across multiple taxes.76 HMRC is still working to provide UK taxpayers with this view through its single customer account programme.77