We fairly frequently receive calls or emails from clients saying that they have received an email stating, for instance, that they are due a tax rebate.
These will be scams. HMRC has stated that they will never contact a taxpayer by email about overpaid tax. They emphasise that you should never open such emails, and should certainly never provide personal details in response to such emails
HMRC have update their examples of scam emails and these can be found by following the link below.
https://www.gov.uk/government/publications/phishing-and-bogus-emails-hm-revenue-and-customs-examples
If you receive any email purporting to be from HMRC then please seek advice from your financial adviser before opening them. And certainly NEVER reply to one without taking advice, and that advice will always be to delete it.
Remember:
You can never win a lottery that you have not entered
That Nigerian diplomat/businessman/government official will always have access to people more experienced than you are in money laundering
That good friend who is stranded in the Philippines having lost his wallet and requires an urgent transfer of funds will be sat at home having a cup of tea and watching daytime television
You can never be repaid more tax than you have paid
If something looks too good to be true then it is almost certainly too good to be true