The closures are part of the tax authority’s long-term digital strategy, forcing tax agents, and individual and business taxpayers to use online delivery and servicing for all but the most complex enquiries and processes.

But the overhaul is set against a backdrop of deteriorating service with call centres failing to pick up calls and mountains of post remaining unread for weeks. A reorganisation of this magnitude requires strong leadership – whether HMRC has the ability to enable this change transformation within the envisaged timeframe is a major area of concern.

The whole premise of the reorganisation relies on a robust IT system, which is in the process of development and is not able to service all enquiries. It also hangs on the move to digital tax accounts, whereby every taxpayer will have an online HMRC account, giving the tax authority even greater access to individuals’ data.