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| Revenue office closures confirmed | Revenue office closures confirmed |
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| HM Revenue and Customs (HMRC) is to close a total of 20 offices at locations across Scotland. | HM Revenue and Customs (HMRC) is to close a total of 20 offices at locations across Scotland. |
| Following a UK-wide review it has been confirmed sites including Ayr, Dumfries, Elgin, Greenock, Hawick, Falkirk, Oban, and Wick will shut. | Following a UK-wide review it has been confirmed sites including Ayr, Dumfries, Elgin, Greenock, Hawick, Falkirk, Oban, and Wick will shut. |
| The PCS union said the closures could mean 3,400 job losses across the UK, with about 400 going in Scotland. | |
| Treasury financial secretary Stephen Timms said the move would address "new and challenging customer demands". | Treasury financial secretary Stephen Timms said the move would address "new and challenging customer demands". |
| The PCS has described the action as "shortsighted". | The PCS has described the action as "shortsighted". |
| The full list of 20 offices confirmed to close The nine buildings retained after the review | |
| It has claimed the closures would cost thousands of jobs across the UK and were "bad for business, the public and the tax payer". | It has claimed the closures would cost thousands of jobs across the UK and were "bad for business, the public and the tax payer". |
| However, Mr Timms said that the consultation process had ensured that "no relevant factors were overlooked during the decision-making process". | However, Mr Timms said that the consultation process had ensured that "no relevant factors were overlooked during the decision-making process". |
| The move has been greeted with disappointment by Roxburgh and Berwickshire MSP John Lamont. | The move has been greeted with disappointment by Roxburgh and Berwickshire MSP John Lamont. |
| "The news that tax offices in both Galashiels and Hawick are to close is terrible news for both towns," he said. | "The news that tax offices in both Galashiels and Hawick are to close is terrible news for both towns," he said. |
| "I have been involved in the campaign to keep the Hawick office open and I am extremely disappointed that this decision has been taken. | "I have been involved in the campaign to keep the Hawick office open and I am extremely disappointed that this decision has been taken. |
| "The loss of these jobs is the last thing that Hawick needs, at a time when the town is struggling to keep jobs in a number of other sectors." | "The loss of these jobs is the last thing that Hawick needs, at a time when the town is struggling to keep jobs in a number of other sectors." |
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The following 20 HM Revenue and Customs offices have been confirmed for closure:
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The following nine offices are to be retained after the review:
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