As part of the reorganisation of its business and estate across the whole of the UK, HMRC is retaining offices in the following locations in Scotland: Aberdeen; Bathgate; Cumbernauld; Dundee; East Kilbride; Edinburgh; Glasgow; Glenrothes; Inverness; Irvine; Kirkcaldy; Lerwick; Livingston; Paisley; Ullapool.
HMRC's businesses will consolidate work in these locations in line with their business plans. All HMRC's major business streams, dealing with personal and business taxpayers and tax credit claimants, are represented in Scotland and will continue to be so. There are no plans to transfer work from Scotland to other areas of the UK. However, inquiry centre services, offering a face to face service to HMRC customers, will be retained in all locations where they are currently offered, in Scotland and elsewhere.