HMRC received 22 million items of correspondence in 2022–23, including physical post and forms and interactive forms.37 Around 70% of correspondence comes in through the post. To process postal correspondence, as well as some electronic correspondence, HMRC must scan or manually enter the information into its systems, or both.38 HMRC has not met an annual performance target for processing correspondence since 2018–19.39 In 2023–24, HMRC cleared 76.3% of correspondence within 15 working days, up from 45.5% in 2021–22 but still below its target of 80%.40 In 2022–23, HMRC spent £68 million on postage and print costs.41