From HMRC this week – and worth remembering at all times:
“Customers are advised to lookout for a new bogus email scam, claiming to be from HMRC.
If you receive an email with a subject that reads “You have received new messages from HMRC”, that also has an attachment, please send it to firstname.lastname@example.org and then delete it.
HMRC will never ask for any personal, or financial details over emails or text messages.
For more advice on scams, phishing and genuine HMRC contact, please visit GOV.UK
and search ‘phishing’.”