HMRC is warning that once again, a bogus copy of an e-alert notifying employers about the next issue of their Employer Bulletin has been sent out containing false links.

The criminals involved have used a database of emails (not an HMRC database) to circulate the phishing email as widely as possible.

The phishing email is built on the original wording in HMRC's e-alert, removes the URL link to the HMRC website and replaces it with a zipped document containing a Trojan virus.

So far 20 cases have been reported to HMRC.

It is the second time this has happened to the Employer Bulletin. HMRC reported a similar scam earlier this month affecting September's bulletin.

More details are available from HMRC