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.