"HMRC is also sending text messages to some taxpayers who have fallen behind in making payments. These texts provide details on making a payment to HMRC as well as a helpline number.
Taxpayers should remain wary as the problem of fraudulent emails continues.
"The sender’s email address can sometimes point to a fraudulent email address although fraudsters have been known to falsify the 'from' address to look like a legitimate HMRC address for example '@hmrc.gov.uk'. Fake email messages can appear to be genuine but clicking on a link from within the email can result in personal information being compromised and the possibility of computer viruses affecting your computer or smartphone.
"If you are unsure as to the validity of any email it should not be opened until the sender can be verified. HMRC has made it clear that it does not send notifications of tax rebates by email nor do they ask recipients to disclose personal or payment information by email. HMRC also points out that fraudsters want recipients of their emails to act immediately. Taxpayers should be suspicious of emails containing phrases like you only have three days to reply or urgent action required."