Cyber security: The clever HMRC scam email that's catching people out - what you need to watch out for

Fraudsters are targeting people Brits completing their tax returns, sending fake emails asking them to create a "government gateway account", which then requests their personal banking details. Customers who receive an email with the subject line "# Refund Payment Confirmation Number" followed by an 11-digit number, are being warned to report and erase the message immediately.

This can done through Action Fraud here .

The scam emails reads: "We are sending this email to announce that after the last annual calculation of your fiscal activity we have determined that you are eligible to receive a tax return of £[sum]. In order to receive your tax refund, you need to create a Government Gateway account."

In December, HMRC reported it had reduced the number of phishing emails its customers receive by 300million, offering better protection for customers from fraud and identity theft. It said there'd been a significant decrease in the half a billion phishing emails sent to customers alleging to be from a '@HMRC.gov.uk' email address in both 2014 and 2015. HMRC’s head of cyber security, Ed Tucker, said: "Phishing emails are a major focus for our Cyber Security Team.

"They’re more than just unwanted messages; they are a means by which criminals look to exploit members of the public and gain access to their personal and financial data. This in turn can lead to fraud and identity theft."

But the government's tax arm warned a number of emails are still in circulation - and with cyber crime currently at an all time high , customers should take extra caution when entering personal details online. Tucker added: "While this does not mean a complete end to HMRC-based phishing, it has taken hundreds of millions of scam messages out of circulation and will make criminals’ emails look far less legitimate, giving our customers a much better chance of spotting them."

If you’ve got an email that claims to be from HMRC, make sure it’s the real deal. A good way to start is by looking at what the taxman wants from you.

Your personal and financial information, including your bank details or full address

Specific facts about your tax return and financial status. An offer of a repayment or refund HMRC will also never attach a document or send you links. If you receive a suspicions text message, HMRC advises that you forward it on to the number: 60599

Some browsers will identify a fake website and warn you against entering it. If you spot a dodgy website, you can report it here .