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The list of HMRC offices to shut, and their proposed closure dates:

Bradford (Centenary Court) 2020-21, Bradford (The Interchange) 2019-20, Grimsby (Imperial House) 2020-21, Harrogate (Victoria Avenue) 2016-17, Hull (Cherry Court) 2020-21, Leeds (Munroe Court) 2019-20, Leeds (Castle House) 2019-20, Leeds (Peter Bennett House) 2019-20, Leeds (Windsor House) 2020-21, Sheffield (Concept House) 2010-21, Shipley (Accounts Office) 2019-20, York (Swinson House) 2019-20.

Middlesbrough (Russell Street) 2018-19, Middlesbrough (Eustace House) 2019-20, Peterlee (Emerald Court) 2020-21, Stockton-on-Tees (George Stephenson House) 2020-21, Sunderland (Waterside House) 2019-20, Washington (Waterview Park) 2024-25.

Derby (Northgate House) 2018-19, Leicester (Saxon House) 2020-21, Lincoln (Lawress Hall) 2020-21, Lincoln (Cromwell House) 2016-17, Chesterfield (Markham House) 2016-17, Nottingham (Castle Meadow) 2020-21 when the move will be made into a new regional centre in Nottingham - possibly at Castle Meadow.

Bedford 2016-17, Brighton 2018-19, Cambridge 2018-19, Canterbury 2019-20, Chatham 2016-17, Chelmsford 2016-17, Colchester 2016-17, Crawley 2017-18, Felixstowe 2016-17, Gravesend 2019-20, Harwich 2017-18, Ipswich (Haven House) 2027-28, Ipswich (St Clare's House) 2023-24, London (Berkeley House) 2016-17, London (Bush House) 2019-20, London (Capitol House) 2020-21, London (Custom House) 2019-20, London (Dorset House) 2019-20, London (Euston) 2020-21, London (Ealing International House) 2020-21, London (Riverside House) 2017-21, Luton 2020-21, Maidstone 2020-21, Milton Keynes 2016-17, Norwich 2016-17, Oxford 2017-18, Peterborough (Churchgate) 2020-21, Peterborough (Clifton House) 2017-18, Portsmouth (Lynx House) 2025-26, Portsmouth (Wingfield House) 2018-19, Reading 2024-25, Redhill 2018-19, Romford 2016-17, Southampton 2019-20, Southend 2019-20, Staines (Forum House) 2017-18, Staines (Heliting House) 2017-18, Surbiton 2017-18, Tilbury 2016-17, Uxbridge 2018-19, Watford 2020-21, Wembley 2020-21, Woking 2017-18.

Newry (Custom House) June 2016, Coleraine (Fern House) 2016-17, Craigavon (Marlborough House) 2017-18, Enniskillen (Abbey House) 2017-18, Belfast (Beaufort House) 2017-18, Belfast (Carne House) 2017-18, Belfast (Custom House) 2017-18, Belfast (Dorchester House) 2017-18, Lisburn (Moira House) 2019-20, Londonderry (Foyle House) 2020-21.

Warrington 2018-19, Carlisle 2017-18, Workington 2018, Bolton 2019-20, Manchester (four offices) 2019-20, Blackburn 2019-20, Blackpool transfer to the Department for Work and Pensions, Preston (three offices) 2020-21 and three to later transfer to the Department for Work and Pensions, Bootle (four offices) 2018-19 and 2019-20, Liverpool one office 2018-19 and two to later transfer to the Department for Work and Pensions, St Helens 2018-19.

Aberdeen (Ruby House) 2020-21, Bathgate (Pyramids Business Centre) 2019-20, Cumbernauld (Accounts Office) 2019-20, Dundee (Sidlaw House) due to transfer to DWP, Dundee (Caledonian House) 2017-18, East Kilbride (Hawbank Stores), East Kilbride (Plaza Tower) 2020-21, East Kilbride (Queensway House) 2025-26, Edinburgh (Elgin House) 2019-20, Edinburgh (Grayfield House) 2019-20, Edinburgh (Meldrum House) 2019-20, Glasgow (Cotton House) 2019-20, Glasgow (Portcullis House) 2019-20, Inverness (River House) 2017-18, Livingston (Barbara Ritchie House) 2019-20, Irvine and Glenrothes offices are also both in the process of closing.

Avonmouth (Custom House) 2017-18, Bournemouth (Holland House) 2019-20, Bristol (101 Victoria Street) 2017-18, Bristol (Crescent Centre) 2017-18, Exeter (Longbrook House) 2020-21, Gloucester (Twyver House) 2017-18, Plymouth (The Apex) 2016-17, Plymouth (Westpoint) 2016-17, Redruth (Piran House) 2018-19, Swindon (Wiltshire Court) 2017-18, Taunton (Michael Paul House) 2016-17.

Wrexham, Swansea, Porthmadog and the present Cardiff base at Llanishen will close. An office in Merthyr is already due to shut in 2016.

Birmingham (City Centre House) 2019-20, Birmingham (Norfolk House) 2019-20, Brierley Hill (Bridge House) 2016-17, Brierley Hill (Merry Hill) will transfer to Department for Work and Pensions, Coventry (Sherbourne House) 2019-20, Northampton (Princess House) 2020-21, Northampton (Northgate House) 2016-17, Solihull (Sapphire East) 2019-20, Solihull (Royal House) 2019-20, Telford (Parkside Court) 2019-20, Walsall (Pattison House) 2016-17, Wolverhampton (Crown House) 2019-20, Worcester (Council Buildings) 2019-20.

Source: HMRC