HMRC data on service performance from July to September 2023 showed it takes 23 minutes on average for a call to be answered.
Almost a third (30.3 percent) of callers who wanted to speak to an adviser were unable to throughout this period.
HMRC said that over three million calls related to issues that can be actioned online such as password resets and getting access to tax codes.
Despite the continued challenges in call-handling, improvements were maintaine...