Recommendation 13

We asked the Department if it had taken on any more leases on a 25-year non- breakable basis in the last year. HMRC said its estate strategy had not changed in the last year and it did not think it had taken on any more 25-year leases but it would need to check.36 It subsequently confirmed that the only new 25-year lease with no break since the April 2018 evidence session was for the regional centre in Nottingham, signed in November 2018. The only other new leases since April 2018 have been for specialist sites in Worthing and Ipswich. Worthing will be a 17-year lease and Ipswich (which is a refurbishment of part of an existing building) is three leases for different floors, each for 15 years with breaks after ten years.37