General debate on HMRC closures

In January 2017 the National Audit Office published a report, Managing the HMRC Estate, which provides an overview of this issue (HC 726 of 2016-17). The report was the subject of an Urgent Question when it was published (HC Deb 10 January 2017 cc163-174), and preceded a report on HMRC's Estate by the Public Accounts Committee in April 2017. HMRC published its most recent Annual Report in July (HC 18 of 2017-18). Further material is contained in the Debate Pack prepared in advance of this debate, the record of which is now on Hansard.