When demand rises sharply, organisations have to act quickly. Moving people between teams, changing processes and recruiting staff can help services cope. But as demand eases, the job shifts from managing the immediate surge to dealing with its lasting consequences.
HM Revenue and Customs operates on a huge scale. In 2025-26, it collected nearly £1trn in tax to help fund public services, while managing a substantial flow of overdue payments.
The pandemic increased that pressure. Financial difficulties for taxpayers and a pause in most debt collection activity led to a sharp rise in unpaid tax, while subsequent cost-of-living pressures and economic shocks have made it harder for some taxpayers to pay what they owe.
When…