The BBC reports that Emily Barrass, a call centre adviser at tax offices in Dundee, stole a woman's identity and invented four children in order to fraudulently claim £90K.
Barrass began claiming a stranger's benefits after moving into her former home in Arbroath.
Barrass added two children to Susan Lindsay's claim and two to another woman's claim before she was caught.
Barrass pleaded guilty to the charges and was jailed for two years.
Miss Lindsay, who was unknown to Barrass, had a live claim for tax credits which were being paid into her bank account. She advised HMRC that she was emigrating to the US, but payments continued to be made.
Barrass amended Miss Lindsay's file to claim a higher rate of child tax credit, and changed her bank details twice.
She also updated the telephone contact history on Miss Lindsay's file to indicate that she had processed a call from her and removed the bank account details.
Over a three-year period, she updated the account to claim Miss Lindsay had informed her of two children being born, increasing the payment amounts.
Suspicions were raised in 2009, and an investigation was launched.
In 2009, Barrass had also accessed the tax credit account of the former partner of a relative and amended the account to make payments into Susan Lindsay's Post Office account.
Two more fictional children were added to this claim.
Tax does have to be taxing.
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