New M&S boss Steve Rowe is making the cuts amid pressure to improve results at the struggling retailer.
Mr Rowe, who took over in April, said the job losses were "necessary" to build a different type of M&S.
Many of the affected roles will be across its three London offices. It also plans to move 400 jobs in IT and logistics outside the capital.
Of the 525 job losses, about 260 will be permanent roles and the rest contractors, the company said.
Mr Rowe said: "It is never easy to propose changes that impact on our people, but I believe that the proposals outlined today are absolutely necessary and will help us build a different type of M&S - one that can take bolder, pacier decisions, be more profitable and ultimately better serve our customers."
Analysis: Emma Simpson, BBC business correspondent:
Steve Rowe has wasted no time as he tries to revive the fortunes of Marks and Spencer. The M&S veteran took over as chief executive in April and he quickly restructured his top team, with the loss of a number of directors.
He also set up a smaller, leaner, Operating Committee to run the 132 year old firm. Now it's the turn of head office.
Mr Rowe is also expected to reveal in November his strategy on Marks and Spencer's large portfolio of stores and whether there are too many of them.
Marks is a big, bureaucratic business. Mr Rowe wants to simplify things. For a man who was worked his way up from the shop floor, these are painful decisions to have to make.
M&S employs over 71,000 people in the UK, of which 3,500 are currently in its seven UK head offices.
Separately, the retailer announced on Friday that workers would receive a 14.7% pay rise after staff protested against plans by Mr Rowe to change the company's pay and pension scheme.
The retailer said shop floor staff would receive £8.50 an hour, and £9.65 in London, from next April.
Marks and Spencer is planning to cut about 525 head office jobs as part of an estimated £30m in cost savings.