But the buildings at Caledonian House and Sidlaw House will be retained, although it’s estimated the headcount will drop in Dundee from 950 to 900 by 2011.

In Perth, there are currently 21 people employed with 137 in Dunfermline. It’s thought 100 staff at Dunfermline will be kept on following the closure and relocated.

Offices in Glenrothes, Inverness, Irvine and Kirkcaldy will also be kept open.

But it’s estimated the headcount will drop from 137 to 100 in Glenrothes.

There will also be 37 jobs going in Kirkcaldy as staff numbers drop to 100 by 2011.

A spokesman for HMRC today said they are hoping to achieve the cuts by natural wastage and staff would relocate where applicable.

As announced at the start of the consultation in June the three office buildings in Aberdeen, Lerwick and Ullapool were excluded from the review and are being retained.

Nine office buildings will house the department’s future operations.

HMRC will vacate office buildings on a phased basis beginning in 2010 and does not expect to fully vacate all office buildings in Scotland before spring 2012.

HMRC is to close more than 90 offices across the UK and axe 3400 jobs.

The financial secretary to the Treasury, Stephen Timms, in a statement today said, “HMRC’s regional review programme, which began in 2006, has been a massive and complex task. Throughout, HMRC has consulted on its proposals with staff, trade unions and key external stakeholders to ensure nothing was overlooked. These have not been easy decisions.”

The Public and Commercial Services union today condemned the move, expressing deep concern the ability of the department to collect revenues and provide tax advice to the public and local businesses would be further undermined by the closures.

Mark Serwotka, PCS general secretary, said, “These closures and job losses will hit businesses, the public and the communities they serve. Job cuts are already damaging the ability of HMRC to function and undermining public confidence in the department.

“ Office closures and job cuts will do nothing to tackle the £21.5 billion worth of uncollected tax and £25 billion lost through tax evasion.

“The government has to recognise that the erosion of public confidence can only be halted by having enough civil and public servants with the right resources to do the job.”