There are a number of strategies that Inland Revenue could develop to encourage customers to adopt digital services. One could be to move to a “digital by default” strategy. A good example of this would be to use email to communicate with customers who have consented to this form of communication.
Where a high-quality digital service exists (whether delivered by the private sector or directly by Inland Revenue), customers should be directed to that option as a matter of course. Non-digital alternatives should be de-emphasised in favour of the digital offering. This is simpler for customers compared with the alternative of a customer adopting a non-digital option initially and subsequently facing the cost and disruption of moving to a digital option.