Union officials have blasted the taxman for axing 41 Dundee jobs while advertising the same posts elsewhere in the UK.
The Public and Commercial Services Union said staff at HM Revenue and Customs site in Dundee have been left shocked by the job losses.
The union also revealed HMRC has announced plans for permanent posts at other bases across the country, with first priority being given to those on fixed-term contracts.
The union says the majority of workers are unable to relocate, leaving 41 out of work in Dundee and a further 19 in Glasgow.
PCS spokesman John Davidson said: “What’s effectively happening is you have 41 people that are fully trained working in Dundee and they are at threat of redundancy.
“Whilst that’s happening, the department has created vacancies elsewhere for the same work and they’ve advertised some of those vacancies externally.
“It doesn’t seem to make a lot of business sense to us for HMRC to effectively pay off people, put them out of a job and at the same time having to retrain brand new people they are getting in off the street.
“Obviously it’s really concerning why they are going down this route.
“They have not given us any adequate explanation as to why that’s the case because it’s exactly the same work that they’re getting rid of out of places like Dundee, whilst they are externally recruiting in places like the Midlands.”
Mr Davidson believes that the decision was taken because of a long-term location strategy being taken by HMRC.
He continued: “That strategy effectively means that there will be only 14 sites in the whole of the UK and only two would be in Scotland. There would be one each in Glasgow and Edinburgh and Dundee doesn’t figure in their long-term plans.”
An HMRC spokesperson said: “HMRC has 2,420 people on temporary fixed-term appointments and we recently concluded formal consultation with the department’s trades unions on the future of those whose contracts are due to end in September.
“As part of that consultation HMRC has advertised permanent vacancies in a number of locations that only people on fixed-term appointments could apply for.
“In Scotland that has meant that more permanent roles were offered than we have people on fixed-term contracts.
“Ensuring HMRC’s workforce and estate fits the needs of the business, and that the UK’s tax system is managed cost effectively, are important considerations.
“This means that we will recruit at certain sites, expanding on our existing expertise and the infrastructureat these locations for roles that in some instances are specialised or can cover specific shortfalls.”