HMRC have updated their guidance on scam emails as they are aware that a large number of individuals are receiving emails offering tax rebates. HMRC have also confirmed that they would not inform taxpayers of a tax rebate via email, or request that they complete an online form to receive a rebate of tax.  There is a long list of web addresses being used in the scams including:

online.paper@hmrcpaper.co.uk
office.tax@hmrc.taxreturn.co.uk
customers@hmrc.gov.uk               
help.desk@hmrc.notify-online.co.uk
online.notify@hmrc-customs.co.uk
hmrchelpdesk@hrmchelpdesk.co.uk
refunds@hmrc.gov.uk
securemail@hmrc.gov.uk
tax-refund@hmrcforms.co.uk
hmrc@tax-revenue.uk
refundsdept@hmrc.gov.uk
hmrc@tax-revenue.uk
refunds@hmrc.gov.uk
taxcredits@hmrc.co.uk
tax-service@hmrc.customs.gov.uk
service@hmrc.gsi.gov.uk

HMRC are stressing that individuals should not visit the website contained within the email or disclose any personal or payment information.