People across Derry have warned to be alert following reports of fraudsters ringing members of the public claiming to be from HMRC.
The fraudsters threaten to arrest the victim if they do not make a cash payment.
Sergeant Burns from Limavady PSNI said: "We have received a number of reports of fraudsters ringing and claiming to be from HMRC.
"The fraudster threatens to arrest the victim of the scam if they do not pay an outstanding balance with in the next 30 min.
"This is a scam, HMRC will not contact you by phone. Please do not make any payments over the phone and do not give any personal details over the phone.
"If you are in doubt hang up and speak to a family member/friend or police. Be vigilant and do not become a victim of crime."
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