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 phishing@hmrc.gsi.gov.uk 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.