The Government is warning businesses and the self employed to stay vigilant, as record numbers of scam e-mails offering fake tax refunds are reported to HMRC.
More than eighty thousand e-mails were reported in September and so far this month has seen ten thousand every day.
Those who fall victim to the scam are at risk of having their bank accounts emptied, credit cards maxed out or have their details sold to a criminal gang.
HMRC said it was taking action against such phishing scams through co-operation with other law enforcement agencies in the UK and overseas. It said a number of scam networks had already been shut down.
If you receive any suspicious emails you should forward them to HMRC.
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