HMRC says this will free up 350 full time equivalent advisers to take urgent calls on other lines and answer correspondence. The Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) have criticised the move.

Gary Ashford, CIOT president, referred to the closure as “a cry for help in a desperate situation”. He argued that the helpline’s closure, which receives around 5 million calls annually, would further inhibit taxpayers’ abilities to understand their tax obligations correctly.

Mr Ashford said: “This is another clear indicator that HMRC can’t cope with everything it is being tasked to do, and simply cannot meet the demands of a growing and ever more complex tax system.

“We have repeatedly called for HMRC to be adequately resourced to provide the services needed by taxpayers. Businesses are unable to operate while waiting for HMRC registrations, and individuals are left many months waiting for their tax repayments, because HMRC don’t have the resources they need to deal with such matters promptly or effectively.”

Senga Prior, chair of the ATT Technical Steering Group, expressed concern about the inconvenience this might cause to taxpayers, including those intending to file their tax returns early.

Senga Prior

Ms Prior said: “Closing the helpline for so long will be a massive inconvenience to taxpayers looking to deal with their tax affairs over the coming months, including those looking for help to file their tax returns early. HMRC is suggesting that during the closure taxpayers can go online to resolve issues but there are lots of tasks such as cancelling a tax return or chasing a refund which can only be done by calling the helpline.

“We’re also likely to see HMRC’s post backlogs get even longer as people resort to letters because they can’t get the help they need over the phone. HMRC is already struggling to deal with a lot of old post. We’re particularly worried about taxpayers who might receive penalty notices during this three month closure period – letters simply aren’t dealt with quickly enough for this kind of time-sensitive issue.

“There’s a risk that early filers will put off submitting their return if they need help, or people will forget to go back to resolve queries later in the year when the helpline reopens. Our concern is taxpayers, particularly those who are unable to access professional advice, will disengage and not comply if they can’t access the helpline support when they need it.”

Both the CIOT and ATT noted the inconsistency of this closure with the HMRC’s recent campaign to encourage early tax return filing. Furthermore, they expressed concerns about the adverse effects on those who cannot or choose not to use digital platforms, who will be significantly disadvantaged by the withdrawal of telephone support.

Their concern is exacerbated by the closure coinciding with the closure of the VAT registration helpline, plus severe limitations on the Agent Dedicated Line used by their members, suggesting that demand for HMRC’s support far surpasses its supply capacity.