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 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.