HMRC never email tax payers about refunds, penalties or to ask for bank details. Always be on guard against email scams. It is wise to hover on links to see the website the link points to before clicking.
Please spend a few minutes having a look through the following web pages from HMRC.
Published 30.8.16: https://www.gov.uk/report-suspicious-emails-websites-phishing
Updated 28.6.16: https://www.gov.uk/government/publications/phishing-and-bogus-emails-hm-revenue-and-customs-examples
If you’ve had an HMRC email or text message you suspect isn’t genuine report it here phishing@hmrc.gsi.gov.uk
As with all of our tax tips and web pages this information is necessarily summarised and of a general nature. If you would like detailed specific advice please contact us.