HMRC scam call UK — the scripts and how to respond

HMRC impersonation is one of the highest-volume UK scam-call patterns in 2026. The script is always the same shape — urgency + authority + immediate payment — and HMRC's own published rules make every variant easy to spot. This guide covers the four current scripts, the red flags HMRC themselves publish, and the right way to report.

#Script 1 — the arrest-warrant scam

The most common UK HMRC scam, by call volume:

Why it's a scam: HMRC does not threaten arrest by phone. Arrest is a function of the police, not HMRC, and would only follow due-process steps (formal notice in writing, opportunity to respond, court hearing). HMRC themselves publish this explicitly:

#Script 2 — the tax-refund scam

Usually starts as an SMS or email: 'You are owed a tax refund of £284.21. Click here to claim.' The link goes to a lookalike gov.uk site that captures your bank details, name and date of birth — enough for the scammer to take out credit in your name.

Sometimes followed by a call: 'We've processed your refund but need to verify your sort code and account number to release the funds.' Real refunds are credited automatically to the bank account on file with HMRC — never via a phone call.

#Script 3 — the National Insurance suspension scam

'Your National Insurance number has been compromised and will be suspended. Press 1 to speak to an officer to verify your identity.' If you press 1, the 'officer' asks for your NI number, date of birth, and bank details to 'reissue' your NI number.

Why it's a scam: UK National Insurance numbers are not 'suspended'. They are a lifelong identifier issued by HMRC and the only way to obtain a new one is in narrow exceptional circumstances (e.g. witness protection) handled through formal paperwork, not a phone call.

#Script 4 — the self-assessment 'late-payment' scam

Targets the period around the 31 January self-assessment deadline. Caller claims to be from HMRC, says your self-assessment is overdue and incurring a daily £100 penalty, demands immediate payment by debit card 'to stop the meter'.

Why it's a scam: late-self-assessment penalties are notified in writing (and visible in your gov.uk account), not collected over the phone. HMRC does not have a 'press 1 to pay now' line.

#Red flags HMRC themselves publish

HMRC maintains a public list of things they will never do, useful to memorise:

• Threaten arrest — that's the police, not HMRC.
• Demand payment in vouchers — gift cards (iTunes, Amazon, Steam) are never accepted by HMRC.
• Ask for full bank details over the phone — refunds go to the account on file.
• Cold-call you about tax — HMRC contacts taxpayers in writing or through gov.uk first.
• Demand immediate transfer — HMRC offers structured Time to Pay arrangements for genuine arrears.
• Ask you to download remote-access software — never, for any reason.

#Genuine HMRC contact

Real HMRC inbound calls and letters come from a published set of 0300 numbers. The two most common:

#How to report an HMRC scam call

1. Hang up. Don't press any number — pressing connects you to a scammer who will work the script harder.
2. Forward suspicious texts to 7726 (free).
3. Forward suspicious emails to phishing@hmrc.gov.uk.
4. Report the call to Action Fraud — online or 0300 123 2040.
5. If you gave any details, dial 159 to reach your bank's fraud team safely.
6. Look up the calling number on this site so other visitors see your AI internet check.

#Bottom line

Every UK HMRC scam call follows the same template: urgency, authority, immediate action. HMRC's own published rules — no arrest threats, no voucher payments, no cold-call demands for bank details — make every variant easy to spot. Hang up, verify via gov.uk, report to phishing@hmrc.gov.uk and Action Fraud.