HM Revenue& Customs is warning individuals about fraudulent emails they may receive that advise the recipient that they are eligible for a tax refund from the government department. A spokesman from HMRC told the Times that it does not use email to contact those who are due a tax rebate where the individual would have to complete an online form which would reveal their personal details. It advises: 'Do not visit the website contained within the email or disclose any personal or payment information'.