Almost three-quarters of staff at the government’s key revenue raising department say their experience of working for HM Revenue & Customs has deteriorated in the past year – and 53 per cent believe it will be worse still in a year’s time.

Just 15 per cent of HMRC staff said integration of revenue and customs had been good for customers, while 50 per cent said it had been bad. This is in stark contrast to the position immediately after the merger, when 36 per cent thought it was good for customers, against 18 per cent who took the opposite view.