Investor Autumn Properties has lodged plans to convert the 80,800 sq ft former HMRC office on James Street into apartments.
An application for a change of use of Regian House under permitted development rights has been submitted to Liverpool City Council.
However, the future of the building has not yet been decided, according to Global Invest, the asset manager for the building.
Under the recently submitted plans, Autumn Properties is proposing two potential configurations for the conversion of the 10-storey building. The first is made up of 142 apartments with a split of 33 studios and 109 one-bedroom apartments.
The second would comprise 135 apartments with more of an emphasis on two-bedroom properties.
NS Architects is leading on design and Greyside Planning is the planning consultant.
Autumn Properties bought the building from Delta Properties for just under £8m in 2015. At that time, HMRC held a lease on the building that ran until 2026.
However, the 1970s building has been largely empty for the last couple of years after HMRC vacated Regian House as it prepares to consolidate its Liverpool operations into the 270,000 sq ft India Buildings.
As well as Regian House, HMRC will be vacating Graeme House, Imperial Court and The Triad in Bootle.
The refurbishment of the India Buildings into an HMRC hub is nearing completion and the first of a planned 3,500 staff have started to move in.
The refurb, which followed Legal & General’s £125m acquisition of the building from Shelborn in 2018, has involved three different contractors.
Styles and Wood was appointed in February 2018 but that contract was terminated following delays. Caddick Construction then took over the job briefly before Overbury was drafted in to complete the project.
This story was updated on 3 August to clarify that the future of the building has not yet been decided and that residential conversion is one of the potential options.