More than three in four taxpayers in the UK are frustrated with the complexity of the tax system and favour simplification.

That's the conclusion of a study conducted by the Hereford office of accountancy and business adviser Baker Tilly.

The survey, conducted through the firm's website in December, examined beliefs on tax issues such as simplicity, fairness, the levels of taxation and the use of the tax system as a tool for social engineering.

Another statistic was that only a slim majority (55.7%) felt they paid too much tax, while 11% were prepared to pay more tax if it meant better public services.

The 829 respondents came from a wide range of income backgrounds and professions.

Baker Tilly Hereford tax partner Mike Horwood said: "There are two crucial findings for Her Majesty's Revenue and Customs (HMRC).

"First is the public's considered attitude towards tax as demonstrated by the 44% of people who are content with their current tax bill or would pay more for better social justice.

"Second is the overwhelming majority of people who expressed concern at the complexity of the tax system.

"Tax simplification is a very complicated issue: now is a good time for HMRC to initiate a serious debate as to how we strike the best balance."