The facility at Charter House, Dalton Square, which employs 45 people, could close as part of a nationwide office and staffing review by HM Revenue and Customs (HMRC).

Staff who went on strike in February 2007 over the proposals met Mark Serwotka, general secretary of the Public and Commercial Services (PCS) union, last Thursday.

And at a gathering, held at The Borough pub, local union representative Adrian Eccles said further industrial action was possible.
"We need to talk to our members to see what their feelings are," he said.

The meeting was attended by Morecambe and Lunesdale MP, Geraldine Smith, while Lancaster and Wyre MP, Ben Wallace, met Mr Serwotka the following day. Both offered their support.

HMRC says no jobs will be lost but that redeployment will mean the same number of staff are employed in fewer offices.

But Mr Serwotka said: "Where are these offices? Preston and Carlisle? What about people who work part-time or who have a disability or care responsibility? To expect them to move 30, 40 or 50 miles is laughable."

An HRMC spokeswoman denied Mr Serwotka's claim that people would no longer to raise queries face to face, insisting such a service would
be retained in Lancaster or nearby."