In the last five years any information relating to formal reprimands for staff for the former Inland Revenue and HM Revenue and Customs failing to follow departmental procedures in relation to calculating (a) income tax and (b) national insurance liabilities of individuals may be held locally with any manager in any of the locations dealing with these particular issues, if at all. Currently HMRC has about 600 buildings in about 300 locations. National Insurance work is handled primarily in Newcastle. Income tax is handled in many locations too numerous to mention throughout the UK.