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 is committed to modern, regional centres serving every region and nation in the UK, with skilled and varied jobs and development opportunities, while also ensuring jobs are spread throughout the UK and not concentrated in the capital.
HMRC has too many expensive, isolated and outdated offices. This makes it difficult for us to collaborate, modernise our ways of working, and make the changes we need to transform our service to customers and clamp down further on the minority who try to cheat the system.
The new regional centres in Liverpool and Manchester will bring our staff together in more modern and cost-effective buildings in areas with lower rents. They will also make a big contribution to the economy of the North West region providing high-quality, skilled jobs and supporting the Government’s commitment to a national recovery that benefits all parts of the UK.”
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Kerrie brings you Saturday's forecast for Cumbria & The Scottish Borders
Another cold and icy night but cloudier, wetter, windier and milder from the west by dawn
Icy patches will be a hazard on some untreated roads, pavements & paths. Some injuries are possible from slips and falls on icy surfaces