Further jobs are being lost at Abbey National's northern region headquarters in Bradford.

The banking giant today said that 36 jobs in the finance insurance department were being transferred to its operations in Milton Keynes or Glasgow.

An Abbey National spokesman said the jobs were being lost because of a "duplication of roles" within the company. Staff were being offered relocation packages if they wanted to transfer.

Abbey National, which employs 2,300 people in Bradford, is undergoing massive restructuring after it suffered a tumultuous time last year caused by its exposure to high-risk loans, particularly in the US.

Earlier this year it reported pre-tax losses of £984 million for the year to December 31 against profits of £1.47 billion the previous year.

Chief executive Luqman Arnold, who took over the reins last October, warned that it would take three years to get back on track with job losses inevitable as it slashed costs.

Since last September, 110 Abbey National workers in Bradford have been advised they are "at risk of redundancy", said the spokesman.

Matthew Elener, 36, of Gomersal, a retail products manager for home and creditor insurance, whose job has been lost in the latest round of cuts, said staff had not been surprised by news.

"Everyone here is looking over their shoulders wondering if they are going to be next," he said.

Mr Elener worked for Bradford-based National and Provincial building society for nine years before it was taken over by Abbey National six years ago.

He said he was not taking up the relocation offer.

"I'll try to get a job in Leeds or Manchester," he said.