The department says it has closed down 22,210 fake websites since July 2014, and has added more security controls to this year’s self assessment process, partly in preparation for the introduction of personal tax accounts by the end of 2016.

HMRC has issued a reminder that it operates a strict protocol to guard against cyber criminals and says people receiving an email from HMRC should check any against its rules to see whether it is genuine or a fraud.

 These state that an HMRC email to individuals about their personal tax or tax credits will never include or ask for personal or financial information of any sort; this includes the customer’s full address, full postcode, Unique Tax Reference (UTR), or any bank details.

No HMRC email includes financial information which refers to specific figures, tax computations or specific facts about a customer, and the department does not send out email attachments or web links. HMRC also says it would not email to offer a repayment or refund, or provide a personal HMRC email address to send a response to.

In addition, it advises people to ensure their computer has up-to-date anti-virus protection, use the latest version of their internet browser, keep passwords safe and change them regularly.

Jonathan Lloyd White, director of security and information and departmental security officer, HMRC, said: ‘We are committed to customers’ online security, but the methods that fraudsters use to get information are constantly changing so people need to be alert.

‘When using our online services I would urge all our customers to be vigilant, and remember that HMRC will never send an email to ask for your personal information or password, or include a link or attachment. We want to help you stay safe online. Visit cyberstreetwise.com for more advice.’

The deadline to file for self assessment is 31 January 2016, and anyone who is filing online for the first time will need to register in advance of that date.

As a spur not to leave tax matters to the last minute, Blick Rothenberg says that some taxpayers can obtain a cash flow advantage if they file a month earlier, if they are in PAYE employment and have underpaid tax for 2014/15 of £2,999.99 or less.

The firm suggests anyone in this position could use the post-Christmas Day break to file early, pointing out that last year nearly 2000 people filed their self assessment returns on the day itself.

Frank Nash, tax partner, Blick Rothenberg, said:  ‘A taxpayer who files online in the period between 6 April 2015 and midnight on 31 December 2015 can request within the online return that the payment is collected in equal installments by deduction from pay under the PAYE scheme.

‘HMRC’s computer system will capture requests and calculate whether the whole of the underpaid can be feasibly spread over equal installments in the 2016/17 tax year.’

‘The underpaid tax does not have to relate to the employment, but can be higher rate income tax on investment income, tax on property rental profits or child benefit charges where annual household income exceeds £50,000.’

The HMRC security advice is here

Sign up to our newsletter

If you would like to receive regular news alerts about breaking news and developments in tax, accounting and audit, sign up to receive our free newsletter here