Parliament's spending watchdog has  accused HMRC of deliberately running down its phone services to force people to  go online, according to a report.
The Public Accounts Committee's (PAC)  report into HMRC's customer service levels found that the average call waiting  time has passed 23 minutes.
It also found that 44,000 customers were  cut off without warning after being on hold for more than an hour last year.
The report said:
'HMRC's  customer services have deteriorated even further since this Committee last  reported a year ago.'
It continued:
'HMRC  says it has not been adequately resourced to meet telephone demand from  customers, but it must take responsibility for its own failings to offer  sufficiently effective digital services to customers. We are concerned that it  has sought to degrade its telephone service to drive taxpayers to digital  channels.'
It added:
'HMRC  has been too willing to let its telephone services fail in the hope this forces  people to use its digital services instead.'
The PAC report made this recommendation:
'HMRC  should ensure it understands how far its digital services can replace telephone  services and what level of telephone service it needs to retain to meet  customers' needs - including those of small businesses. HMRC should ensure it  meets a minimum level of service for all customers, including those seven  million customers HMRC estimates can't use digital services.'
Internet  link: Parliament