Scottish Tory interim leader Jackson Carlaw has hit out at the First Minister after the emergence of a memo showing work has been carried out on independence by civil servants.

A note confirming the moves sent to Nicola Sturgeon, her deputy John Swinney and Finance Secretary Derek Mackay by Permanent Secretary Leslie Evans has been obtained under freedom of information legislation by the Scottish Conservatives.

It was sent shortly after Ms Sturgeon's announcement of her desire to push for a second independence referendum.

An advice note from Leslie Evans, the permanent secretary and Scotland’s most senior official, shows a warning from the civil service about the impact a new vote would have on the everyday working of the Scottish Government

She said delivering another vote on the constitution would lead to the “deprioritisation of activity” in other areas.

Sent at the end of March 2017, shortly after the First Minister announced her intention to hold a second referendum, the memo to Nicola Sturgeon, the first minister, John Swinney, her deputy, and Derek Mackay, the finance secretary, was disclosed after Scotland’s information commissioner forced the government to make its contents public.

The Herald: The flags of St George, the flag of Scotland and the Great Britain flag fly high in North Northumberland not far from the Scottish Boarders, as the debate over Scottish independence will enter a new phase tonight with the first live television clash betwe

It followed a 13-month battle between ministers and the Scottish Conservatives, who requested the document under freedom of information legislation in August last year. The government provided a heavily redacted version..

Ms Evans wrote civil servants would continue to offer "evidence and analysis" on holding a referendum.

"That analysis will include offering a view about the impact that delivering the referendum, and preparing for its outcome might have on the Government's wider programme of activity to deliver your Programme for Government commitments," she said.

Mr Carlaw said: "The SNP tried to keep this document under wraps and it's clear why.

"It shows that delivering Nicola Sturgeon's referendum on independence won't just divide our country all over again, it will push your school, your local hospital and your high street to the back of the queue.

"Instead of focusing on delivery, Sturgeon's Nationalist Government will be focused on division.

"And instead of sorting our Scotland's schools, a referendum would see taxpayer-funded civil servants working on the 'transition' to independence."

He added: "She said it would be once in a generation. It turns out it's been every hour of every day since she lost. It's a complete betrayal of the 2014 vote.

"With violent crime on the rise, hospital projects in tatters, and our education system failing to deliver, Nicola Sturgeon needs to listen for once.

"Dump the independence referendum and focus on what really matters."

The memo also outlined the need for the civil service to begin planning for the outcome of the referendum, including "transitional planning for moving to an independent Scotland".

Ms Evans added any policy devised should be done so in a way that complies with the ministerial and civil service codes.

A spokesman for Constitutional Relations Secretary accused the Scottish Conservatives of delusion.

He said: "The only thing revealed here is the state of utter panic the Scottish Tories have been reduced to in their opposition to the independence referendum that they know is coming and which they know they are losing the argument on.

"We have been entirely open about the fact we are preparing for a referendum and this material shows how, regardless of that, it is Brexit which is impacting on day-to-day work in other areas.

"For the Tories - whose bosses at Westminster have been reduced to a zombie Government with no legislative programme at all - their comments are borderline delusional."