The agency said it expected between 2,300 and 2,600 full-time equivalent employees to work in the Edinburgh regional centre and between 3,400 and 3,700 full-time equivalent employees to work in the Glasgow centre.
First Minister Nicola Sturgeon said the announcement on office closures "appeared to put significant numbers of jobs in Scotland at risk".
Speaking at Holyrood, she told MSPs she would be seeking urgent talks with the UK government to discuss the matter.
Read more from BBC News .
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HMRC reports best ever year for customer service 19 July 2017
HMRC’s Annual Report and Accounts for 2016-17 have been published, showing the best results for customer service performance on record.
The Annual Report sets out HMRC's latest performance results, including exceeding their government target by collecting, protecting and recovering £28.9 billion from compliance activities that will now be spent on public services. This equates to approximately £1,000 for every household in the UK.
New online services are making it easier for customers to do their Self Assessment returns and get advice and support, which has led to record numbers going digital.
A total of 9.4 million customers accessed their Personal Tax Account last year. HMRC handled more than 1.6 million webchats and 92% of Self Assessment customers submitted and paid their return online – more than ever before.
Customers who still want to contact HMRC by phone or post can now do so seven days a week – getting through in four minutes, on average, across 50 million calls in the last year. Post-on-hand is also at its lowest level in recent years.
The Annual Report also shows a seventh consecutive year of raising record total tax revenues of £574.9 billion.
Almost 2.5 million people also renewed their tax credits by the deadline of 31 July 2016, with around a million doing it online, an increase of more than 30% on the previous year.
Also published is HMRC’s Charter Annual Report which explains how the Charter rights and obligations that set out what customers expect from HMRC and what we expect from them, helps strengthen their commitment to deliver excellent customer service.
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Tax credit renewal – one week to go 25 July 2017
With one week until the 31 July renewal deadline, HMRC is urging the remaining 960,000 customers to renew now or risk having their payments stopped and may have to repay the money they have received since April.
The online renewals system is now easier and more accessible. It allows customers to track the process of their renewal, receive email confirmation once submitted, and removes the need to scan or type in the barcode number from the back of the renewals pack. Last year 410,000 customers had their payments stopped or altered because they missed the deadline to inform HMRC of changes to their circumstances. These include changes to working hours, income and childcare costs and can be done through GOV.UK or via the HMRC app.
Online help and information on renewing tax credits is available on GOV.UK and via HMRC’s customer service Twitter feed @HMRCcustomers . Support is also available on the tax credits helpline: 0345 300 3900.
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