According to the The Daily Telegraph, the fake sick notes can be bought for £25 and are, by all accounts, extremely convincing. They set out the illness chosen by the buyer, the number of sick days required, and details of where and by whom the employee was "treated". They are also headed with the NHS logo and are marked with the NHS stamp.

Reports suggest that the websites, which contain detailed disclaimers stating, for example, that the fake sick notes are "novelty items and not for any illegal purpose", aren't doing anything illegal. However, the NHS Counter Fraud Service has said that anyone caught using fake sick notes is open to prosecution (something worth stressing to employees, perhaps in sickness absence policies). Employers that think they've been subjected to a fraud can contact the NHS Counter Fraud Service, which has a helpline for reporting frauds involving the NHS.

The story has also been picked up by the press in Australia, New Zealand and Ireland, as falsified sick notes from these countries are also being sold.