• Action
  Fraud has experienced an increase in the reporting of malicious calls
  and voicemails, to members of the public purporting to be from Her
  Majesty’s Revenue & Customs (HMRC).

• Fraudsters
  are spoofing genuine HMRC telephone numbers to deceive their victims
  over the phone. The fraudsters state that as a result of the victim’s
  non-payment of tax or other duty, the victim is liable for prosecution
  or other legal proceedings in order to settle the balance. The
  fraudsters suggest victims can avoid this, by arranging payment to be
  made immediately by methods such as bank transfer or by purchasing
  iTunes gift cards.
• If
  the victim is hesitant or refuses to comply, the suspect makes a threat
  such as immediate arrest, sending bailiffs to the victim’s address or,
  in some cases, deportation.
• Often,
  the period for which the tax is allegedly due is distant enough to
  guarantee the victim will have little, if any, paperwork or ability to
  verify the claims. Once the money is paid the suspects sever all contact
  with the victim.
• In
  genuine cases, HMRC will initially make direct contact with you via
  post/letter and potentially follow up that letter with a phone call at a
  later date.
• If
  HMRC contact you via telephone they will quote the reference number on
  the initial letter you should have received. HMRC will not discuss
  something you are not already aware of, like a tax investigation, and
  will NOT demand immediate payment.

It is vital that the public exercise caution when receiving messages or telephone calls of this nature.

What you need to do

• Always
  question unsolicited requests for your personal or financial
  information. Just because someone knows your basic details (such as your
  name and contact details), it doesn’t mean they are genuine. Instead,
  contact the company directly using trusted methods such as a known email
  address or phone number.
• Legitimate
  organisations wouldn’t ask you to pay taxes, bills or fees using an
  iTunes gift card, or any other type of voucher. If you’re contacted by
  anyone that asks you to do this, you’re likely the target of a scam
• Don’t
  be rushed or pressured into making a decision. Under no circumstances
  would a genuine bank or some other trusted organisation force you to
  make a financial transaction on the spot.
• Report
  Phishing attempts. If you receive a call, text or email of this nature
  and have not lost money, you can report this as phishing to Action Fraud