Despite having sent out Facebook and LinkedIn messages about these before I almost got caught out myself yesterday.   They are obviously still doing the rounds

Here is what they look like:



If you get one of these delete it immediately and under no circumstances, click on the link.  At the very least you will get a virus on your system.  At worst, you may find your bank account drained.

Remember:  HMRC never communicates by email.  If you get one, it is a someone trying to get into your computer system or bank.