The calls, from various telephone numbers, allege the person owes tax or is under investigation for tax fraud.

The main purpose of the scam is to obtain personal details from those taking the call.

Aberdeenshire Council’s Trading Standards manager Wilma Urquhart said: “This scam has gone on for some considerable time but we continue to receive reports from residents extremely worried that they may be under investigation.

“I would reassure people that this is a clear scam and they should ignore the call.

“HMRC would not use this method of contact if they were conducting an investigation and the calls are an attempt to gain personal or bank details.”

These calls can be reported to Action Fraud at www.actionfraud.police.uk or contact 03454 04 05 06 for further advice.