Residents in Cumbria are urged to be wary when answering the phone to unknown numbers.
Cumbria Police are warning of a scam that attempts to gain money by appearing to be from HMRC.
The calls state that prosecution action will be taken unless payment is made. It has been attempted in the west Cumbria area.
Cumbria Constabulary said:
Anyone who comes across such a scam should contact Action Fraud at www.actionfraud.org.uk or contact the Action Fraud Hotline on 0300 123 2040.