HMRC again confirms that is would not inform customers of a tax rebate via email, or invite them to complete an online form to receive a rebate of tax and therefore urges its customers not visit the website contained within an email supposedly from HMRC or disclose any personal or payment information.

Full details of false email addresses and examples of phishing scams are provided by HMRC at http://www.hmrc.gov.uk/security/examples.htm