Police said the call is made from a mobile phone ending in ....0821 and the caller states the residents owe money ranging from £900 - £6000.
A spokesman for Garstang and Over Wyre Police said: “If anyone calls you saying they are from HMRC and asks you for your National Insurance Number do not give it to them as HMRC should already have it so ask the caller to tell you what it is!
“Some of the calls made tell you they have a warrant for your arrest if you do not pay the money owing and give you a fictitious warrant number.
“Tell the caller you will check the number and end the call. These people are preying on the vulnerability of anyone answering these calls so please be vigilant if you receive any call like this.”