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<p>HM Revenue and Customs (HMRC) established a clear set of location principles to
determine where to site its regional centres and considered these principles alongside
the impact on its people. Its Locations Programme will bring teams together in large
offices, enabling them to work together to maximise tax revenue and tackle fraud and
evasion irrespective of where it occurs.</p><p> </p><p>HMRC is confident that the
regional centres in Edinburgh and Glasgow, together with its specialist site at Gartcosh,
will serve the whole of Scotland effectively.</p>
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