HM Revenue & Customs has announced it is to close two of its Oxfordshire offices after a two-year review into the future of the department.

The Crown Buildings in Southam Road, Banbury, and Sterling House in John Smith Drive, Oxford Business Park, Cowley, will be vacated by spring 2011.

However, the Trinity House base in Oxford Business Park is to remain after the department, formed by the merger of the Inland Revenue and HM Customs and Excise, sought to reshuffle its unwanted office space.

Jane Kennedy, financial secretary to the Treasury, said: "These have not been easy decisions.

"However, the overriding consideration has to be the department's need to address new and challenging customer demands by restructuring its business and estate in the most effective and efficient way possible."