I've been told by the guy that has just left HMRC that they will look into a case if they can bring it to a successful conclusion. Whether that will work with this scammer or not, I dont know. Many years ago, I was a victim of the same scam. I did report it to the police as they were doing this scam from the street nightly, as I saw her at it and I spoke to another victim. They said that there was nothing that they could do as it was a transaction. Maybe the law has changed as I've read elsewhere on this site about a similar case where the police were interested as it was ''obtaining money by deception.''
I did report it to the Inland Revenue (before HMRC) at the time, saying that they were making a lot of money at it, and they were very interested. I got the feeling that they were going to pursue it. She disappeared from the street shortly afterwards.