diff --git a/plugins/gitlab/resources/graphql/fragment/note.graphql b/plugins/gitlab/resources/graphql/fragment/note.graphql
index 6a4deb8e44f0..34a3e6f1e41c 100644
--- a/plugins/gitlab/resources/graphql/fragment/note.graphql
+++ b/plugins/gitlab/resources/graphql/fragment/note.graphql
@@ -25,5 +25,6 @@ fragment note on Note {
   resolved
   userPermissions {
     resolveNote
+    adminNote
   }
 }
\ No newline at end of file
diff --git a/plugins/gitlab/resources/graphql/query/destroyNote.graphql b/plugins/gitlab/resources/graphql/query/destroyNote.graphql
new file mode 100644
index 000000000000..a6b0481c274c
--- /dev/null
+++ b/plugins/gitlab/resources/graphql/query/destroyNote.graphql
@@ -0,0 +1,5 @@
+mutation($noteId: NoteID!) {
+  destroyNote(input: {id: $noteId}) {
+    errors
+  }
+}
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabApi.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabApi.kt
index 3dfb801c72d4..b9744b391737 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabApi.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabApi.kt
@@ -11,6 +11,7 @@ import com.intellij.collaboration.api.json.JsonHttpApiHelper
 import com.intellij.collaboration.api.json.loadJsonList
 import com.intellij.openapi.diagnostic.logger
 import com.intellij.util.io.HttpSecurityUtil
+import org.jetbrains.plugins.gitlab.api.dto.GitLabGraphQLMutationResultDTO
 import java.net.http.HttpResponse
 
 class GitLabApi private constructor(httpHelper: HttpApiHelper)
@@ -45,4 +46,13 @@ class GitLabApi private constructor(httpHelper: HttpApiHelper)
                            requestConfigurer = requestConfigurer)
     }
   }
+}
+
+@Throws(GitLabGraphQLMutationException::class)
+fun <R : GitLabGraphQLMutationResultDTO> HttpResponse<out R?>.getResultOrThrow(): R {
+  val result = body()
+  if (result == null) throw GitLabGraphQLMutationEmptyResultException()
+  val errors = result.errors
+  if (errors != null) throw GitLabGraphQLMutationErrorException(errors)
+  return result
 }
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGQLQueries.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGQLQueries.kt
index ffd391a30db6..5d5b891419b1 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGQLQueries.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGQLQueries.kt
@@ -7,4 +7,5 @@ object GitLabGQLQueries {
   const val getProjectLabels = "graphql/query/getProjectLabels.graphql"
   const val getMergeRequestDiscussions = "graphql/query/getMergeRequestDiscussions.graphql"
   const val toggleMergeRequestDiscussionResolve = "graphql/query/toggleMergeRequestDiscussionResolve.graphql"
+  const val destroyNote = "graphql/query/destroyNote.graphql"
 }
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationEmptyResultException.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationEmptyResultException.kt
new file mode 100644
index 000000000000..712330a0ecb9
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationEmptyResultException.kt
@@ -0,0 +1,5 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.api
+
+class GitLabGraphQLMutationEmptyResultException
+  : GitLabGraphQLMutationException("Mutation returned empty result")
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationErrorException.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationErrorException.kt
new file mode 100644
index 000000000000..ca305c2839dd
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationErrorException.kt
@@ -0,0 +1,5 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.api
+
+class GitLabGraphQLMutationErrorException(val errors: List<String>)
+  : GitLabGraphQLMutationException("Mutation execution returned errors: $errors")
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationException.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationException.kt
new file mode 100644
index 000000000000..f8bc4cf00bee
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/GitLabGraphQLMutationException.kt
@@ -0,0 +1,4 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.api
+
+abstract class GitLabGraphQLMutationException(message: String?) : Exception(message)
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabGraphQLMutationResultDTO.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabGraphQLMutationResultDTO.kt
new file mode 100644
index 000000000000..debf710fc7fc
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabGraphQLMutationResultDTO.kt
@@ -0,0 +1,6 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.api.dto
+
+open class GitLabGraphQLMutationResultDTO(
+  val errors: List<String>?
+)
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabNoteDTO.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabNoteDTO.kt
index 8949b73d6e06..00a91906f30e 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabNoteDTO.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/api/dto/GitLabNoteDTO.kt
@@ -34,6 +34,7 @@ data class GitLabNoteDTO(
   )
 
   data class UserPermissions(
-    val resolveNote: Boolean
+    val resolveNote: Boolean,
+    val adminNote: Boolean
   )
 }
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/api/request/GitLabMergeRequestCommentsApi.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/api/request/GitLabMergeRequestCommentsApi.kt
index 0d0853b90f81..338e7f8ec178 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/api/request/GitLabMergeRequestCommentsApi.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/api/request/GitLabMergeRequestCommentsApi.kt
@@ -10,6 +10,7 @@ import org.jetbrains.plugins.gitlab.api.GitLabApi
 import org.jetbrains.plugins.gitlab.api.GitLabGQLQueries
 import org.jetbrains.plugins.gitlab.api.GitLabProjectCoordinates
 import org.jetbrains.plugins.gitlab.api.dto.GitLabDiscussionDTO
+import org.jetbrains.plugins.gitlab.api.dto.GitLabGraphQLMutationResultDTO
 import org.jetbrains.plugins.gitlab.mergerequest.data.GitLabMergeRequestId
 import java.net.http.HttpResponse
 
@@ -39,4 +40,15 @@ suspend fun GitLabApi.changeMergeRequestDiscussionResolve(
   )
   val request = gqlQuery(project.serverPath.gqlApiUri, GitLabGQLQueries.toggleMergeRequestDiscussionResolve, parameters)
   return loadGQLResponse(request, GitLabDiscussionDTO::class.java, "discussionToggleResolve", "discussion")
+}
+
+suspend fun GitLabApi.deleteNote(
+  project: GitLabProjectCoordinates,
+  noteId: String
+): HttpResponse<out GitLabGraphQLMutationResultDTO?> {
+  val parameters = mapOf(
+    "noteId" to noteId
+  )
+  val request = gqlQuery(project.serverPath.gqlApiUri, GitLabGQLQueries.destroyNote, parameters)
+  return loadGQLResponse(request, GitLabGraphQLMutationResultDTO::class.java, "destroyNote")
 }
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussion.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussion.kt
index 75f28140fd73..b7c7185ff43d 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussion.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussion.kt
@@ -3,19 +3,19 @@ package org.jetbrains.plugins.gitlab.mergerequest.data
 
 import com.intellij.openapi.diagnostic.logger
 import com.intellij.util.childScope
-import kotlinx.coroutines.CoroutineExceptionHandler
-import kotlinx.coroutines.CoroutineScope
-import kotlinx.coroutines.Dispatchers
+import kotlinx.coroutines.*
 import kotlinx.coroutines.flow.*
 import kotlinx.coroutines.sync.Mutex
 import kotlinx.coroutines.sync.withLock
-import kotlinx.coroutines.withContext
 import org.jetbrains.plugins.gitlab.api.GitLabProjectConnection
 import org.jetbrains.plugins.gitlab.api.dto.GitLabDiscussionDTO
+import org.jetbrains.plugins.gitlab.api.dto.GitLabNoteDTO
 import org.jetbrains.plugins.gitlab.mergerequest.api.request.changeMergeRequestDiscussionResolve
 import java.util.*
 
 interface GitLabDiscussion {
+  val id: String
+
   val createdAt: Date
   val notes: Flow<List<GitLabNote>>
 
@@ -25,15 +25,18 @@ interface GitLabDiscussion {
   suspend fun changeResolvedState()
 }
 
+@OptIn(ExperimentalCoroutinesApi::class)
 class LoadedGitLabDiscussion(
   parentCs: CoroutineScope,
   private val connection: GitLabProjectConnection,
+  private val eventSink: suspend (GitLabDiscussionEvent) -> Unit,
   private val discussion: GitLabDiscussionDTO
 ) : GitLabDiscussion {
   init {
     require(discussion.notes.isNotEmpty()) { "Discussion with empty notes" }
   }
 
+  override val id: String = discussion.id
   override val createdAt: Date = discussion.createdAt
 
   private val cs = parentCs.childScope(CoroutineExceptionHandler { _, e ->
@@ -41,10 +44,38 @@ class LoadedGitLabDiscussion(
   })
 
   private val operationsGuard = Mutex()
+  private val events = MutableSharedFlow<GitLabNoteEvent>()
 
-  private val loadedNotes = MutableStateFlow(discussion.notes)
-  override val notes: Flow<List<GitLabNote>> = loadedNotes.map { notes ->
-    notes.map { LoadedGitLabNote(it) }
+  private val loadedNotes = MutableSharedFlow<List<GitLabNoteDTO>>(1).apply {
+    tryEmit(discussion.notes)
+  }
+
+  override val notes: Flow<List<GitLabNote>> = loadedNotes.transformLatest<List<GitLabNoteDTO>, List<GitLabNote>> { loadedNotes ->
+    coroutineScope {
+      val notesCs = this
+      val notes = Collections.synchronizedMap(LinkedHashMap<String, LoadedGitLabNote>())
+      loadedNotes.associateByTo(notes, GitLabNoteDTO::id) { noteData ->
+        LoadedGitLabNote(notesCs, connection, { events.emit(it) }, noteData)
+      }
+      emit(notes.values.toList())
+
+      events.collectLatest {
+        when (it) {
+          is GitLabNoteEvent.NoteDeleted -> {
+            notes.remove(it.noteId)?.destroy()
+          }
+        }
+
+        emit(notes.values.toList())
+      }
+      awaitCancellation()
+    }
+  }.transform {
+    if (it.isEmpty()) {
+      eventSink(GitLabDiscussionEvent.DiscussionDeleted(id))
+      currentCoroutineContext().cancel()
+    }
+    emit(it)
   }.shareIn(cs, SharingStarted.Lazily, 1)
 
   private val firstNote = loadedNotes.map { it.first() }
@@ -61,8 +92,16 @@ class LoadedGitLabDiscussion(
           connection.apiClient
             .changeMergeRequestDiscussionResolve(connection.repo.repository, discussion.id, !resolved).body()!!
         }
-        loadedNotes.value = result.notes
+        updateNotes(result.notes)
       }
     }
   }
+
+  private suspend fun updateNotes(notes: List<GitLabNoteDTO>) {
+    loadedNotes.emit(notes)
+  }
+
+  suspend fun destroy() {
+    cs.coroutineContext[Job]!!.cancelAndJoin()
+  }
 }
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussionEvent.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussionEvent.kt
new file mode 100644
index 000000000000..fa0f732c1e90
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabDiscussionEvent.kt
@@ -0,0 +1,6 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.mergerequest.data
+
+sealed interface GitLabDiscussionEvent {
+  class DiscussionDeleted(val discussionId: String) : GitLabDiscussionEvent
+}
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabMergeRequestDiscussionsModel.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabMergeRequestDiscussionsModel.kt
index 63bc349f98aa..832a450c39bf 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabMergeRequestDiscussionsModel.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabMergeRequestDiscussionsModel.kt
@@ -3,20 +3,21 @@ package org.jetbrains.plugins.gitlab.mergerequest.data
 
 import com.intellij.collaboration.api.page.ApiPageUtil
 import com.intellij.collaboration.api.page.foldToList
-import com.intellij.collaboration.async.mapScoped
 import com.intellij.util.childScope
-import kotlinx.coroutines.CoroutineScope
-import kotlinx.coroutines.Dispatchers
+import kotlinx.coroutines.*
 import kotlinx.coroutines.flow.*
 import org.jetbrains.plugins.gitlab.api.GitLabProjectConnection
 import org.jetbrains.plugins.gitlab.api.dto.GitLabDiscussionDTO
 import org.jetbrains.plugins.gitlab.mergerequest.api.request.loadMergeRequestDiscussions
+import java.util.concurrent.ConcurrentHashMap
 
+//TODO: granualar collection changes notifications
 interface GitLabMergeRequestDiscussionsModel {
-  val userDiscussions: Flow<List<GitLabDiscussion>>
-  val systemDiscussions: Flow<List<GitLabDiscussionDTO>>
+  val userDiscussions: Flow<Collection<GitLabDiscussion>>
+  val systemDiscussions: Flow<Collection<GitLabDiscussionDTO>>
 }
 
+@OptIn(ExperimentalCoroutinesApi::class)
 class GitLabMergeRequestDiscussionsModelImpl(
   parentCs: CoroutineScope,
   private val connection: GitLabProjectConnection,
@@ -24,25 +25,43 @@ class GitLabMergeRequestDiscussionsModelImpl(
 ) : GitLabMergeRequestDiscussionsModel {
 
   private val cs = parentCs.childScope(Dispatchers.Default)
+  private val events = MutableSharedFlow<GitLabDiscussionEvent>(extraBufferCapacity = 64)
 
   private val nonEmptyDiscussionsData = flow {
+    emit(loadNonEmptyDiscussions())
+  }.shareIn(cs, SharingStarted.Lazily, 1)
+
+  override val userDiscussions: Flow<Collection<GitLabDiscussion>> = nonEmptyDiscussionsData.transformLatest { loadedDiscussions ->
+    coroutineScope {
+      val discussionsCs = this
+      val discussions = ConcurrentHashMap<String, LoadedGitLabDiscussion>()
+      loadedDiscussions.associateByTo(discussions, GitLabDiscussionDTO::id) { noteData ->
+        LoadedGitLabDiscussion(discussionsCs, connection, { events.emit(it) }, noteData)
+      }
+      emit(discussions.values.toList())
+
+      events.collectLatest {
+        when (it) {
+          is GitLabDiscussionEvent.DiscussionDeleted -> {
+            discussions.remove(it.discussionId)?.destroy()
+          }
+        }
+        emit(discussions.values.toList())
+      }
+
+      awaitCancellation()
+    }
+  }.shareIn(cs, SharingStarted.Lazily, 1)
+
+  override val systemDiscussions: Flow<List<GitLabDiscussionDTO>> =
+    nonEmptyDiscussionsData.map { discussions ->
+      discussions.filter { it.notes.first().system }
+    }.shareIn(cs, SharingStarted.Lazily, 1)
+
+  private suspend fun loadNonEmptyDiscussions(): List<GitLabDiscussionDTO> =
     ApiPageUtil.createGQLPagesFlow {
       connection.apiClient.loadMergeRequestDiscussions(connection.repo.repository, mr, it)
     }.map { discussions ->
       discussions.filter { it.notes.isNotEmpty() }
     }.foldToList()
-      .let { emit(it) }
-  }.shareIn(cs, SharingStarted.Lazily, 1)
-
-  override val userDiscussions: Flow<List<GitLabDiscussion>> =
-    nonEmptyDiscussionsData.mapScoped { discussions ->
-      val cs = this
-      discussions.filter { !it.notes.first().system }
-        .map { LoadedGitLabDiscussion(cs, connection, it) }
-    }
-
-  override val systemDiscussions: Flow<List<GitLabDiscussionDTO>> =
-    nonEmptyDiscussionsData.map { discussions ->
-      discussions.filter { it.notes.first().system }
-    }
 }
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNote.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNote.kt
index 4f4ed52c1a0d..cee13a8d0ba0 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNote.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNote.kt
@@ -1,25 +1,63 @@
 // Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
 package org.jetbrains.plugins.gitlab.mergerequest.data
 
+import com.intellij.openapi.diagnostic.logger
+import com.intellij.util.childScope
+import kotlinx.coroutines.*
 import kotlinx.coroutines.flow.Flow
 import kotlinx.coroutines.flow.flowOf
+import kotlinx.coroutines.sync.Mutex
+import kotlinx.coroutines.sync.withLock
+import org.jetbrains.plugins.gitlab.api.GitLabProjectConnection
 import org.jetbrains.plugins.gitlab.api.dto.GitLabNoteDTO
 import org.jetbrains.plugins.gitlab.api.dto.GitLabUserDTO
+import org.jetbrains.plugins.gitlab.api.getResultOrThrow
+import org.jetbrains.plugins.gitlab.mergerequest.api.request.deleteNote
 import java.util.*
 
 interface GitLabNote {
   val author: GitLabUserDTO
   val createdAt: Date
+  val canAdmin: Boolean
 
   val body: Flow<String>
+
+  suspend fun delete()
 }
 
 class LoadedGitLabNote(
-  note: GitLabNoteDTO
+  parentCs: CoroutineScope,
+  private val connection: GitLabProjectConnection,
+  private val eventSink: suspend (GitLabNoteEvent) -> Unit,
+  private val note: GitLabNoteDTO
 ) : GitLabNote {
 
+  private val cs = parentCs.childScope(CoroutineExceptionHandler { _, e ->
+    logger<GitLabDiscussion>().info(e.localizedMessage)
+  })
+
+  private val operationsGuard = Mutex()
+
   override val author: GitLabUserDTO = note.author
   override val createdAt: Date = note.createdAt
+  override val canAdmin: Boolean = note.userPermissions.adminNote
 
   override val body: Flow<String> = flowOf(note.body)
+
+  override suspend fun delete() {
+    withContext(cs.coroutineContext) {
+      operationsGuard.withLock {
+        withContext(Dispatchers.IO) {
+          connection.apiClient.deleteNote(connection.repo.repository, note.id).getResultOrThrow()
+        }
+      }
+      withContext(NonCancellable) {
+        eventSink(GitLabNoteEvent.NoteDeleted(note.id))
+      }
+    }
+  }
+
+  suspend fun destroy() {
+    cs.coroutineContext[Job]!!.cancelAndJoin()
+  }
 }
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNoteEvent.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNoteEvent.kt
new file mode 100644
index 000000000000..ce76e3228f39
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/data/GitLabNoteEvent.kt
@@ -0,0 +1,6 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.mergerequest.data
+
+sealed interface GitLabNoteEvent {
+  class NoteDeleted(val noteId: String) : GitLabNoteEvent
+}
\ No newline at end of file
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteActionsViewModel.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteActionsViewModel.kt
new file mode 100644
index 000000000000..1cb30774a736
--- /dev/null
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteActionsViewModel.kt
@@ -0,0 +1,34 @@
+// Copyright 2000-2023 JetBrains s.r.o. and contributors. Use of this source code is governed by the Apache 2.0 license.
+package org.jetbrains.plugins.gitlab.mergerequest.ui.comment
+
+import com.intellij.util.childScope
+import kotlinx.coroutines.CancellationException
+import kotlinx.coroutines.CoroutineScope
+import kotlinx.coroutines.flow.Flow
+import org.jetbrains.plugins.gitlab.mergerequest.data.GitLabNote
+import org.jetbrains.plugins.gitlab.util.SingleCoroutineLauncher
+
+interface GitLabMergeRequestNoteActionsViewModel {
+  val busy: Flow<Boolean>
+
+  fun delete()
+}
+
+class GitLabMergeRequestNoteActionsViewModelImpl(parentCs: CoroutineScope, private val note: GitLabNote)
+  : GitLabMergeRequestNoteActionsViewModel {
+
+  private val taskLauncher = SingleCoroutineLauncher(parentCs.childScope())
+  override val busy: Flow<Boolean> = taskLauncher.busy
+
+  override fun delete() {
+    taskLauncher.launch {
+      try {
+        note.delete()
+      }
+      catch (e: Exception) {
+        if (e is CancellationException) throw e
+        //TODO: handle???
+      }
+    }
+  }
+}
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteViewModel.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteViewModel.kt
index 07a189cef3b9..4fb64ae5983c 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteViewModel.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/comment/GitLabMergeRequestNoteViewModel.kt
@@ -18,6 +18,8 @@ interface GitLabMergeRequestNoteViewModel {
   val author: GitLabUserDTO
   val createdAt: Date
 
+  val actionsVm: GitLabMergeRequestNoteActionsViewModel?
+
   val htmlBody: Flow<@Nls String>
 }
 
@@ -31,6 +33,9 @@ class GitLabMergeRequestNoteViewModelImpl(
   override val author: GitLabUserDTO = note.author
   override val createdAt: Date = note.createdAt
 
+  override val actionsVm: GitLabMergeRequestNoteActionsViewModel? =
+    if (note.canAdmin) GitLabMergeRequestNoteActionsViewModelImpl(cs, note) else null
+
   private val body: Flow<String> = note.body
   override val htmlBody: Flow<String> = body.map { GitLabUIUtil.convertToHtml(it) }
     .shareIn(cs, SharingStarted.Lazily, 1)
diff --git a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/timeline/GitLabMergeRequestTimelineDiscussionComponentFactory.kt b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/timeline/GitLabMergeRequestTimelineDiscussionComponentFactory.kt
index 1d3710636211..f6675b225ee4 100644
--- a/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/timeline/GitLabMergeRequestTimelineDiscussionComponentFactory.kt
+++ b/plugins/gitlab/src/org/jetbrains/plugins/gitlab/mergerequest/ui/timeline/GitLabMergeRequestTimelineDiscussionComponentFactory.kt
@@ -8,9 +8,13 @@ import com.intellij.collaboration.ui.SimpleHtmlPane
 import com.intellij.collaboration.ui.VerticalListPanel
 import com.intellij.collaboration.ui.codereview.CodeReviewChatItemUIUtil
 import com.intellij.collaboration.ui.codereview.CodeReviewTimelineUIUtil.Thread.Replies
+import com.intellij.collaboration.ui.codereview.comment.CodeReviewCommentUIUtil
 import com.intellij.collaboration.ui.icon.IconsProvider
 import com.intellij.collaboration.ui.icon.OverlaidOffsetIconsIcon
-import com.intellij.collaboration.ui.util.*
+import com.intellij.collaboration.ui.util.bindDisabled
+import com.intellij.collaboration.ui.util.bindIcon
+import com.intellij.collaboration.ui.util.bindText
+import com.intellij.collaboration.ui.util.bindVisibility
 import com.intellij.ui.components.labels.LinkLabel
 import com.intellij.ui.components.labels.LinkListener
 import com.intellij.util.containers.nullize
@@ -44,6 +48,8 @@ object GitLabMergeRequestTimelineDiscussionComponentFactory {
       }
     }
 
+    val actionsPanel = createNoteActions(cs, item.mainNote)
+
     val repliesPanel = VerticalListPanel().apply {
       cs.launch {
         item.replies.combine(item.repliesFolded) { replies, folded ->
@@ -69,7 +75,7 @@ object GitLabMergeRequestTimelineDiscussionComponentFactory {
     return CodeReviewChatItemUIUtil.build(CodeReviewChatItemUIUtil.ComponentType.FULL,
                                           { avatarIconsProvider.getIcon(constAuthor, it) },
                                           contentPanel) {
-      withHeader(createTitleTextPane(cs, item.author, item.date))
+      withHeader(createTitleTextPane(cs, item.author, item.date), actionsPanel)
     }.let {
       VerticalListPanel().apply {
         add(it)
@@ -159,13 +165,30 @@ object GitLabMergeRequestTimelineDiscussionComponentFactory {
                              avatarIconsProvider: IconsProvider<GitLabUserDTO>,
                              vm: GitLabMergeRequestNoteViewModel): JComponent {
     val contentPanel = createNoteTextPanel(cs, vm.htmlBody)
+    val actionsPanel = createNoteActions(cs, flowOf(vm))
     return CodeReviewChatItemUIUtil.build(CodeReviewChatItemUIUtil.ComponentType.FULL_SECONDARY,
                                           { avatarIconsProvider.getIcon(vm.author, it) },
                                           contentPanel) {
-      withHeader(createTitleTextPane(vm.author, vm.createdAt))
+      withHeader(createTitleTextPane(vm.author, vm.createdAt), actionsPanel)
     }
   }
 
+  private fun createNoteActions(cs: CoroutineScope, note: Flow<GitLabMergeRequestNoteViewModel>): JComponent {
+    val panel = HorizontalListPanel(CodeReviewCommentUIUtil.Actions.HORIZONTAL_GAP).apply {
+      cs.launch {
+        note.mapNotNull { it.actionsVm }.collect {
+          removeAll()
+          CodeReviewCommentUIUtil.createDeleteCommentIconButton { _ -> it.delete() }.apply {
+            bindDisabled(cs, it.busy)
+          }.also(::add)
+          repaint()
+          revalidate()
+        }
+      }
+    }
+    return panel
+  }
+
   private fun createNoteTextPanel(cs: CoroutineScope, textFlow: Flow<@Nls String>): JComponent =
     SimpleHtmlPane().apply {
       bindText(cs, textFlow)