The details of the two phone scams are as follows:
Taxpayers receive telephone calls claiming to be from HMRC requesting personal information in order to receive a tax refund, or to demand money for an unpaid tax bill.
A recorded message is left, allegedly from HMRC, advising 'that HMRC are bringing a lawsuit against the individual and is going to sue them’. The recipient is asked to phone 0161 850 8494 and press “1” to speak to the officer dealing with the case.
HMRC are advising that taxpayers should not reply to the message and should report this to Action Fraud, or you can call Action Fraud on 0300 123 2050.