HMRC is warning taxpayers to be on their guard against fraudulent phishing emails, after almost 75,000 fake emails were reported to the taxman over the last six months.

HMRC advises that it never contacts customers who are due a tax refund by email – and will only ever send a letter through the post. Anyone receiving an email which claims to be from HMRC, and which offers a tax refund, should send it to phishing@hmrc.gsi.gov.uk and then permanently delete it.