HMRC is warning taxpayers of a widely reported phone call scam, which threatens legal action against the recipient if they don't make a payment.
Ahead of the self-assessment tax return deadline on 31 January 2019, some taxpayers are receiving calls claiming the tax authority is taking legal action against them.
HMRC has confirmed this is a scam, and advised people receiving it to "end the call immediately".
Other common scams include the caller offering a tax refund and requesting bank or credit card information to process it.
Anyone receiving this type of call can report it by contacting email@example.com with details including the date it happened, the phone number used, and the content of the call.
Those who have been a victim of a scam and suffered financial loss should report it to Action Fraud.