Fraudulent e-mails are being circulated relating to Her Majesty's Revenue & Customs (HMRC).
In all cases the e-mails state that a tax refund has been calculated for an individual and provides a link to follow to process the refund.
Staff are advised to disregard any e-mail they receive of this type and should not follow the links contained within, as these may be malicious in content.
Further guidance issued by HMRC can be found on their website [1].