HMRC says it would not inform customers of a tax rebate via email, or invite them to complete an online form to receive a rebate of tax.
An example email asks individuals for personal details including name, address, contact number and mother’s maiden name.
Financial-related questions include the recipient’s bank card number and the three-digit security number on the back of the card.
Email addresses used to distribute the tax rebate emails include email@example.com, firstname.lastname@example.org, email@example.com and others.
The HMRC says: “Do not visit the website contained within the email or disclose any personal or payment information.”
Visit the HMRC website for example emails