Tax offices are facing an uncertain future following the announcement of a Government pilot that will see 13 face-to-face enquiry centres in England close immediately.
HM Revenue and Customs (HMRC) has launched a consultation on the future of the network.
The Government wants to shift all tax advice and enquiry work to call centres, with people only offered a face-to-face meeting in exceptional circumstances.
The move could save HMRC up to £13 million a year.
Offices in Dundee, Perth, Stirling, Glenrothes, Kirkcaldy and Dunfermline are under threat.
PCS union is urging people to take part in HMRC’s consultation, which ends on May 24.
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 they rely on.”
The tax authority said the number of people using the enquiry centres across the UK had halved from five million in 2005-06 to 2.5 million in 2011-12.