THE taxman plans to close all 25 of its enquiry centres in Scotland as it aims to cut back its face-to-face service.

The move, planned for 2014 by HM Revenue and Customs (HMRC), would put 1300 jobs at risk across the UK, including an estimated 120 jobs in Scotland, although the authority is planning redeployment.

The closure of 281 UK centres, which provided 2.5 million people with tax queries last year, will be replaced by a telephone service and home visits in a bid to save £13m a year.

A total of 13 centres will first close as part of a trial in the north and north-east of England.

Lin Homer, chief executive of HMRC, said: "This new service will enable us to tailor that help in a way that works better for customers and is more flexible and affordable than the service we currently provide."

HMRC said it had calculated the new service would also save customers almost £12 million a year in lost time and travel costs. It said the number of people visiting the centres had halved from five million in 2005/6.

But the Public and Commercial Services union said closing all the enquiry centres would cut off vital personal support for pensioners and other vulnerable taxpayers..

General secretary Mark Serwotka said: "Closing all face to face tax offices would break the link between people in communities and an essential public service."