Be on your guard - emails supposedly from HMRC are still doing the rounds.

A recent one was forwarded to us by a client. It was from tax.refund@hmrc.gov.uk and said that due to an upgrade on their computer system they have worked out he was due a refund of 800.50 GBP . It then asked him to click on a link to sort out the refund. These emails are all scams. HMRC never send emails informing taxpayers of tax rebates, or use external companies to do this, or telephone the taxpayer in such circumstances. HMRC will always write to a taxpayer to inform them of a refund.

You should not respond to scam tax rebate emails, which can be very dangerous. If you click on any link embedded in the email this may allow the scammers access to your computer through a virus included in the link. If bank details are provided in response to the email, the taxpayer may find their bank account has been emptied of cash within days.

Fraudulent emails generally stand out as they are not correctly addressed to the taxpayer personally. The email may have missing address details, or say ' Dear Applicant' or 'Dear Taxpayer'. Some scam emails include what looks like a tax refund form including a fax back number.

Please be warned never to complete such a form supposedly sent out from HMRC by email. HMRC do not send out email embedded forms. Official HMRC forms can be downloaded from the HMRC website, or completed online, but only after receipt of a user ID number and password which are issued in a physical letter sent by post.

If you have doubts about an email supposedly from HMRC, forward it on to the HMRC email security centre at: phishing@hmrc.gsi.gov.uk then delete it.

Why there are delays in issuing tax repayments
http://www.hmrc.gov.uk/workingtogether/publications/wt-35.htm#15

Examples of scam emails
http://www.hmrc.gov.uk/security/examples.htm