A large number of HMRC staff are likely to quit the agency when it moves to Edinburgh, a new report warns.

HMRC intends to shut 170 offices across the UK and replace them with 13 regional centres.

The agency claims the move will save £83m a year but the National Audit Office (NAO) has warned the price of opening new offices has risen by £600m since the plan was announced 2015 - a 22% increase.

The cost of reimbursing staff for travel and paying off those who take redundancy has also risen from £17m to at least £54m.

Staff in Aberdeen will have to move more than 90 miles away if they want to stay with HMRC.

A NAO report published on Tuesday said HRMC expects a "high proportion of staff exits from its offices in Aberdeen [...] as their work moves to Edinburgh regional centre".

A smaller number of staff are also anticipated to leave HRMC's Dundee offices.

About 5000 of the department's 38,000 UK employees are expected to quit during the restructuring despite HMRC offering to increase travel allowances.