HMRC is warning people to be wary of bogus tax refund offers following the self assessment deadline on 31 January.
HMRC says that fraudsters could set their sights on self-assessment taxpayers, with more than 11.5 million submitting a tax return by last month's deadline.
HMRC warns that taxpayers who completed their tax return for the 2022/23 tax year by the 31 January deadline might be taken in by an email, phone call or text message offering a tax rebate.
These phishing scams are designed to use personal details for selling on to criminals, or to access people's bank accounts, says HMRC.