These emails convincingly appear to be sent from HM Revenue & Customs (HMRC), and ask you to click on a link to retrieve a rebate. Scammers can use bank details or other security information they obtain to steal your money.
The government have reiterated that they never use texts or emails to tell us about a tax rebate or penalty, or to ask for personal or payment information.
If you receive one of these emails, you should avoid clicking on any links and instead delete the email immediately.
If you have any questions about rebates, you should contact HMRC directly via contact details found on their website.
If you think you may have already fallen victim to this scam, report it straight away by calling Action Fraud on 0300 123 2040 or use the online fraud reporting tool