A West Lothian man has been scammed by a bogus customs official who asked him to pay off a "debt" using ITunes vouchers.
The 61-year-old man received a call from a man claiming to be from HM Revenue & Customs on Thursday at 09:00.
The caller told the man he had a £500 debt, which would need to be paid immediately.
The man was told to buy the vouchers and give the serial numbers to the caller, which he did.
PC John McLean, of Police Scotland, 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 and bogus callers of any kind very seriously."
An HMRC spokesman 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 criminals 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."