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* Plans to cut London HQ roles by 525
* Also wants to cut London IT, logistics roles by 400
* Says moves would cut UK cost base by 1 pct (Adds detail, background)
LONDON, Sept 5 (Reuters) - British retailer Marks & Spencer plans to cut a net 525 jobs from its London head office,it said on Monday, as new Chief Executive Steve Rowe seeks tosimplify the business and reduce costs.
The clothing and food group also plans to reduce the numberof roles permanently based in central London by about 400 acrossits IT and logistics functions.
It said the planned reduction in jobs, which follows areview of M&S's organisational structure, would be achievedthrough a combination of fewer contractors, natural attritionand redundancies for M&S employees. A formal consultation withaffected staff will now begin.
"M&S has to become a simpler and more effective organisationif we are to deliver our plans to recover and grow ourbusiness," said Rowe.
"M&S has become too complex and inefficient and today'sproposals aim to address this by removing duplication, drivingaccountability and establishing clear, consistent processes;which in turn will strip out unnecessary costs."
Shares in M&S, down 29 percent over the last year, were down0.7 percent at 352 pence at 1138 GMT.
Rowe, a 26-year M&S veteran who succeeded Marc Bolland aschief executive in April, has pledged to turn around M&S'sstruggling clothing business by improving ranges andavailability, cutting prices and offering fewer promotions.
However, his plan, outlined in May, came with a warning of ashort-term dent to sales and profit and in July the 132-year-oldgroup reported its worst quarterly clothing sales for a decade.
The proposed reduction in head office roles comprisesexisting vacancies, about 260 M&S roles and about 200contractors.
M&S currently employs over 3,500 people working across sevenUK head offices.
Its more than 71,000 staff in UK stores and supportingcustomer functions will not be affected by the proposed changes.
M&S said if the proposals go ahead they would deliverannualised operating cost savings of about 1 percent of the UKcost base.
Its cost growth guidance for the current 2016-17 fiscal yearremains unchanged at about 3.5 percent.
However, there would be a one off cost of 15 million pounds($20 million), which includes the changes to the seniormanagement team Rowe announced in May.
The job cut plans come days after M&S announced a 14.7percent pay rise for shop floor staff but cut premium pay forSundays and changed the company's pension scheme.
Rowe said in May M&S's other big strategic issues, includingthe size of its UK store estate and international plans, wouldbe addressed in the autumn.
($1 = 0.7506 pounds) (Reporting by James Davey; Editing by Sarah Young and MarkPotter)
