The Federation of Small Businesses (FSB) has lashed out at Her Majesty's Revenue and Customs (HMRC) over a "lazy" advertising campaign.

Employees who suspect that their boss is not paying the right amount in tax or National Insurance contributions are being urged by the HMRC to call a new hotline and report them.

According to the federation, the drive is the second potentially damaging drive by the HMRC in the past year, following on the heels of a campaign that showed a plumber hiding under a sink to avoid paying taxes.

The FSB reported the plumber campaign to the Advertising Standards Authority (ASA) claiming that it attacked the largely honest small business community.

FSB national policy chairman, John Walker, said: "This 'shop your boss' campaign will inevitably lead to some disgruntled employees phoning the hotline out of spite to see their employer tied up for weeks in red tape and inquiries by HMRC."

However, Mr Walker welcomed attempts to stop companies from dodging tax, as it means that they can undercut firms that are operating within the law.

The new HMRC radio campaign calls on workers who believe their employer is avoiding paying taxes or think they are being treated unfairly to ring the Tax Evasion Hotline.