We have long-standing concerns about HMRC’s estates strategy. In April 2017, long before COVID-19, this Committee raised concerns about HMRC locking government into holding larger properties for longer than needed. The Committee raised similar concerns again in January and April 2018. In January 2021, we concluded that HMRC’s estate strategy risks becoming woefully out of date. We recommended that HMRC review its estate strategy in light of the impact of COVID-19 on the demand for commercial properties.63 Since January 2021, HMRC has revisited its assumptions on attendance rates following changes in working patterns as a result of the pandemic. It now considers that attendance rate at its regional centres will reduce from its original estimate of around 67% of working days to around 50%.64 HMRC confirmed during the evidence session that it was planning for hybrid working to be permanent.65