Recommendation 35

Written evidence, received from Southampton University academics and accountants, Dr Md Hosam Al Kaddour and Dr Nouha Saber, recommended that HMRC accelerates digital transformation, including investment in AI–driven customer support to handle routine inquiries and thus reduce call centre costs.70 Written evidence, received from Dr Edidiong Offiong Bassey (a lecturer and researcher on taxation at Cardiff University), recommended that HMRC upskill its staff to navigate AI–driven compliance tools effectively. 65 Qq 64–66 66 Q 67 67 HM Revenue & Customs and Department for Business & Trade, Electronic invoicing: promoting e-invoicing across UK businesses and the public sector, February 2025 68 Q 67 69 Committee of Public Accounts, Use of AI in Government, Eighteenth Report of Session 2024–25, HC 356, 26 March 2025 70 CTS0005 19 Dr Bassey also recommended that HMRC should engage with the use of AI to prevent fraudulent tax technology providers from misleading taxpayers and act to prevent unregulated AI–based tax avoidance schemes.71