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Hello, welcome to the website. My name isXXXXX can assist you with this.
HMRC does use debt collect agencies.
But what you need to do, is ask them to demonstrate why they, as people you've never dealt with, say that money is owed to them.
You should ask for any documentary evidence to back up their claims.
If they say the debt has been assigned, then you want the assignment documentation, which will show you whether HMRC has assigned/sold the debt,
If they say they're just collecting the debt, you need to ask for the form of authority that HMRC will have signed/entered into with them to allow the debt to be collected on their behalf.
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