HM Revenue & Customs (HMRC) will never send notifications of a tax rebate by email, or ask you to disclose personal or payment information by email.
Do not visit the website contained within the email or disclose any personal or payment information.
A selection of fake email addresses used to distribute the tax rebate emails can be seen below:
HMRC does not use any of the above email addresses
Examples of tax rebate phishing emails / fake HMRC pages issued by fraudsters to try obtain personal / payment information can be viewed below:
Example one (PDF 16K)
Example two (PDF 80K)
Example three (PDF 72K)
Example four (PDF 87K)
Example five (PDF 86K)
HMRC is aware of an email being circulated thanking customers for sending a VAT Return online. The email contains an attachment which should not be opened.
Do not respond to the email and delete it immediately.
Example of the scam email (PDF 9K)
Whilst this is not a phishing scam HMRC is aware of a letter which is being issued to customers which leads them to believe that they are required to provide details of their VAT registration number.
This company is not connected to HMRC and you are under no obligation to reply to the letter.
Example of the letter (PDF 219K)
HMRC is aware that customers have received emails requesting personal details or payment in exchange for:
Example one - Phishing request for payment or personal information - '419' scam (PDF 11K)
Example two - Phishing request for payment or personal information - '419' scam (PDF 22K)
These are known as '419' scams. HMRC will never request payment or personal details by e-mail.
If you receive any of these emails please forward them to phishing@hmrc.gsi.gov.uk and then delete them.
HMRC is aware of companies who issue emails advertising their services. They offer to apply to HMRC for a rebate of National Insurance/tax on the customer's behalf, usually for a fee.
These companies are not connected with HMRC in any way.
HMRC is aware that some customers have received telephone calls or home visits from people claiming to be from HMRC. They are encouraged to provide their bank account details in exchange for tax advice enabling them to make a payment or obtain a refund of tax. A fee is charged for this service.
If you cannot verify the identity of the caller we recommend that you report it to the police immediately.
If you receive an SMS text message claiming to be from HMRC asking you to contact any telephone number or reply to the SMS you should not respond. This warning only applies to any SMS text messages from HMRC. It does not apply to any messages left in person by HMRC officers asking you to ring them back at your local office.
Lettings agents and landlords living abroad are being targeted by a series of scams. These request, by email, letter or fax, completion of a form NRL1 and ask for a considerable amount of personal information.
These forms (which may be headed 'Application for Withholding Certificate for Dispositions by Foreign Persons of UK Real Property Interests' or ‘Application for a tax-free account and to receive rental income without deduction of tax for Non- UK Residents’) are not issued by HMRC and should not be completed.
HMRC will never ask you to disclose personal information by email or fax.
The following are descriptions of phishing emails already reported by customers to HMRC:
Emails advising customers to download an attachment to request a tax refund via PayPal. Do not download the attachment.
Example of an email offering a tax refund through PayPal (PDF 16K)
Emails sent to custiomers from secure@hmrc.gov.uk claiming that HMRC is carrying out additional security checks and requesting confirmation of bank details. Do not click on any of the links contained in the email.
The scam leads customers to believe that they may have been the victim of fraud and requests personal details on the pretext that compensation will be paid.
Example of the compensation email (PDF 32K)
Emails claim that goods have been withheld by customs and require a payment before release.
Example of the Export Clearance Process (Delivery Stop Order) (PDF 92K)
HMRC is aware of a letter which has been issued to customers advising them of a change to HMRC's bank account details. This is a scam, please do not respond to this letter. To check how to pay HMRC, please see the information shown by following the link below:-
HMRC bank account details - A to Z
An example of the fraudulent letter can be seen by selecting the link below:-
Example - 'Account change notification letter' - scam (PDF 187K)
