It is apparent that a significant number of fraudulent emails are still being sent to taxpayers purporting to be sent by HMRC. The emails target taxpayers who may be expecting a refund of tax from HMRC and provide a link to a clone of HMRC's website where the recipient is asked to give their credit card or bank details.

These are not genuine HMRC messages and should be disregarded. It is a 'phishing' exercise that uses bogus e-mails and websites to trick taxpayers into supplying confidential or personal information. The emails are being sent from inside the UK and around the world.

In a recent press release HMRC confirmed that they only contact taxpayers, who are due a tax refund, in writing by post and currently don't use telephone calls, emails or external companies in these circumstances.