Police Scotland is aware of a number of scam calls being made to residents in the Highlands - with fraudsters claiming to be from HMRC.
This scam generally involves a cold call asking for unpaid fees to be settled immediately, warning if this is not done then the victim would be taken to court.
The callers will often ask for the sum to be paid by purchasing iTunes gift cards and then reporting the voucher codes to the person claiming to be from HMRC.
Preventions and Interventions officer Constable Katy Duncan said: "We are aware a number of residents have received calls like this.
"This is a scam - HMRC do not cold call demanding payment and would never ask for debts to be settled using iTunes vouchers or any similar method.
"Do not offer any payment or personal details to a caller in a situation like this.
"It is best to politely end the call and then contact HMRC on a number you've sourced yourself to check the call and to report any concerns.
"You can report concerns to Police Scotland by calling 101 or you can make contact with your local Trading Standards office."