The UK's tax authority has explained the decision to close two tax offices in Cumbria, with the loss of more than 300 jobs.
Offices at Lillyhall and Carlisle are expected to close by 2018.
HMRC says its workforce in the North West is spread across 24 offices, and that to modernise it needs to close some of these.
Instead, it will have two regional centres, in Liverpool and Manchester, which it says will save the taxpayer money:
HMRC has announced it plans to close 139 local tax offices, including ones at Lillyhall in Workington, and in Carlisle.
- Lillyhall - to close in 2018, with the loss of 200 jobs
- Carlisle - to close in 2017/18, with the loss of 123 jobs
It's part of a plan to replace local offices with 13 regional hubs, and the new centres are expected to open in the next five years.
Members of the Workington branch of Her Majesty's Revenue and Customs (HMRC) are holding a half-day strike today to coincide with the start of the new tax year and the planned introduction of real time information.
The changes would mean staff who operate PAYE would have to inform HMRC every time they pay their staff and make deductions.
The strike follows a walk-out of around 200 staff from the public and commercial services union in Carlisle on Friday.