Another day, another scam caller.
Would you fall for this fraud?
You'd probably realise that this was a (crap) text-to-voice system and that the tax authorities are more likely to send a letter than a phone call.
But not everyone is so switched-on. If you've not had many dealings with HMRC, would you know how they contact people? If you're on a noisy train and all you hear is "final warning.... legal action..."
You can learn how to stay safe online and report scams at https://www.gov.uk/topic/dealing-with-hmrc/phishing-scams