The emails promise a tax refund, and often ask for a recipient’s name, address, date of birth, bank and credit card details – including passwords and their mother’s maiden name.

Once the information is provided, money is stolen from their bank account and their details are sold on to other criminal gangs, which can lead to identity theft.

HMRC says it is working closely with other law enforcement agencies to tackle the problem and in the last six months it has closed down more than 4,000 websites responsible for sending out the emails.

Steve Singh, deputy head of operations, HMRC Digital Security, said tax refunds are always communicated by post, never through emails, and recommends those receiving such emails to forward it to HMRC at [email protected] and then deleting it.

Further advice is available at www.getsafeonline.co.uk

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