THE Inland Revenue was accused last night of believing there is ''not enough big industry left in Scotland to warrant personal attention''.

This dramatic charge, from one of Scotland's biggest companies, came after it emerged that the Revenue was axing its ''large business office'' in Glasgow, with the potential loss of 17 very senior posts.

The large business office deals with big industrial companies throughout Scotland, including Diageo, ScottishPower, Stagecoach, and Scottish Water, and the work is being transferred south of the border in a shake-up.

A source at the major Scottish company said: ''They (the Revenue) tried to do this, apparently, eight years ago. There was a rebellion and they pulled back. This time it has gone ahead.

''Our guys are not happy . . . at all.''

The source added: ''The Glasgow office basically looks after the few big industrial customers that will be left. (Its closure is) indicative that the Inland Revenue sees there is not enough big industry left in Scotland to warrant personal attention.''

While the Glasgow operation is being axed, the Edinburgh large business office is thriving, and the Inland Revenue yesterday high-lighted plans to move more work to the Scottish capital from other parts of the UK.

The Edinburgh office deals largely with Scotland's big financial companies, which have grown fast as the industrial sector has endured much tougher times.

Closure of the Glasgow office may be taken by some as another sign of a growing east-west divide in Scottish economic performance.

Although the Inland Revenue has now told staff and clients of its plans to axe the Glasgow office, it had not made any public announcement.

The move was revealed to The Herald yesterday by another source who is familiar with the detailed plans for rundown of the Glasgow large business office at 200 West Regent Street.

This source said four high-ranking inspectors of taxes who were members of the senior civil service worked there, along with 13 other senior inspectors. There were also eight basic grade inspectors and support staff.

The source added that it would be the first time ever that there were no senior civil service Inland Revenue staff in Glasgow or the west of Scotland.

''It is ripping out the career structure, and Glasgow is losing out yet again,'' said the source. ''Nobody has yet seen a business case to justify why Glasgow is going, other than focusing work in more concentrated areas.''

The source said that the work done in Glasgow would be transferred to a new centre in Newcastle.

Pointing out that the Inland Revenue had never had any problem recruiting good quality staff in Glasgow, the source added that the closure was merely a ''political plan to move staff away from the west of Scotland because someone has decided we need a new office in Newcastle.''

The Scottish company source also believed work done in Glasgow would go to Newcastle and perhaps also to Solihull, near Birmingham. It will be far easier for junior staff in the Glasgow large business office to transfer, perhaps to Edinburgh.

A spokesman for the Inland Revenue declined to confirm numbers employed in the Glasgow office, or companies served by it.

''I don't think we could confirm that level of information,'' he said.

The Inland Revenue has admitted the Glasgow large business office will be closed in the next 18 to 24 months, with the transfer of work starting well before then.

It has told companies they will not be handled by the London large business offices because these centres deal solely with financial work.

It has, meanwhile, given assurances that large business office staff will travel to meet company executives.

However, companies are sceptical.

The Inland Revenue spokes-man said it was now considering the ''opportunity presented by the reduction in Glasgow to bring other work to Glasgow to widen career opportunities in the strategic zone''.

However, any such activities would seem almost certain to be of a far more basic nature than sophisticated tax work relating to Scotland's biggest industrial companies.