A ROSYTH man has admitted being involved in a £20,000 tax fraud which took place over a three-year period.

The scam related to claims for tax relief for travel expenses and false declarations about earnings.

David Russell, 36, of Somerville Road, appeared in the dock at Dunfermline Sheriff Court.

He admitted that on various occasions between November 1, 2013, and November 9, 2016, he formed a fraudulent scheme to obtain money from HMRC and submitted self-assessment tax returns claiming to have incurred work-related travel expenses, was entitled to tax relief, made false declarations about his earnings and received £20,000 in repayments he was not entitled to.

Sheriff Charles MacNair called for reports, bail was continued and Russell will be sentenced on July 17.