The merger of the Inland Revenue and Customs & Excise has involved "possibly the biggest amount of change that we have seen across the public sector", David Varney, chairman of the tax authority, told the Financial Times. Mr Varney emphasised the scale of the task involved in completing the HMRC merger.

But he brushed off concerns about the merger's benefits and slow rate of progress, which have been voiced by some people both inside and outside the organisation. "I think it's gone pretty well so far," he said.