The changes are said by company insiders to be about simplifying the lines of communication at the most senior level of M&S. They come on top of a previous reshuffle of senior management in the spring. The Sunday Telegraph has also learned that two of the nine divisional executives affected by the changes are leaving M&S. Peter Brigden, who only joined M&S in February this year, is quitting to join Wyevale Garden Centres , while Allan Molloy, another divisional executive, will join Primark after a period of gardening leave.

Under the old system, the executives looked after specific store types in a large geographical region, such as the north of England. Under the new regime, they will oversee all store types in their given areas. Some observers have questioned why such big internal changes are being made with just weeks to go before the crucial Christmas trading period. However sources close to M&S say that the changes are at such a high level that they will not cause disruption to the stores. “This is about changing the way M&S does things,” said an executive close to the retailer. M&S has undergone a raft of changes at senior level in recent months. In the spring Rose reshuffled the company's executive committee. M&S declined to comment on the management changes, according to the Telegraph.