We asked the Department to write to us about how its recruitment and location policy would reflect the ‘levelling-up agenda’.43 HMRC subsequently wrote to us to explain that it was supporting the government’s levelling-up agenda by helping ensure the Civil Service was spread more widely across the UK. HMRC told us that, in future, its staff would be based in a network of large regional centres, specialist sites and transitional sites across every region and nation of the UK and that it would concentrate recruitment in these locations. Eleven of HMRC’s regional centres (Manchester, Birmingham, Leeds, Newcastle, Bristol, Nottingham, Liverpool, Cardiff, Edinburgh, Glasgow and Belfast) are identified as Places for Growth.44 HMRC’s workload