A man paid £500 in iTunes vouchers to a fraudster claiming to be from HM Revenue and Customs.

The 61-year-old victim was called by a man who said he had a £500 tax debt that would require immediate payment.

He was advised the debt should be settled by purchasing iTunes vouchers and then providing the serial numbers over the phone.

The man from West Lothian bought the required vouchers and passed them on as requested.

Police are investigating the incident as a fraud and urged the public to exercise caution.

Constable John McLean said: "Often these fraudulent callers sound extremely convincing and authentic but we would urge the public to remain vigilant.

"If they are in any doubt that it's genuine hang up the phone and report matter to HMRC who take scams & bogus callers of any kind very seriously".

An HMRC spokesperson said: "HMRC takes security extremely seriously. We are aware that some people have received telephone calls from individuals claiming to be from HMRC.

"We are a well-known brand, which criminal's abuse, to add credibility to their scams. HMRC will never request tax debts to be paid in payment vouchers and we are clear that they cannot be used to pay tax.

"We recommend that if you cannot verify the identity of a caller that you do not speak to them. We encourage you to check GOV.UK for information on how to avoid and report scams, recognise genuine HMRC contact and make payments to HMRC."