HM Revenue and Customs has issued a warning regarding fake emails circulating. It uses the same style sheet and graphics as HMRC, making it look genuine.

The email advises the recipient that they are due a tax refund. So that this can then be paid to them they are required to supply their bank details.

HMRC have confirmed that they only ever contact customers who are due a refund in writing by post. They never use emails, telephone calls or external companies.

An HMRC spokesman said it has been receiving about 500 complaints a day about phishing scams.It believes this is about 10% of the total number of fake emails sent – an estimated 50,000.

Anyone receiving an email appearing to originate from HMRC is asked to forward it unopened to phishing@hmrc.gsi.gov.uk