One such phishing email tells customers they can claim a tax refund to help protect themselves from the coronavirus outbreak.
HMRC warned people not to reply to the email and not to open any links in the message.
There have also been reports of text messages claiming to be from HMRC offering people a tax refund in exchange for personal or financial details.
Image showing an example of a scam email which is asking the user to click on hyperlinks to get a refund. The email has been issued in various formats. This is just an example of the scam.
HMRC receives more than 2,700 Self Assessment tax returns on Christmas Day ahead of January deadline
In total, 31,400 customers completed their 2019 to 2020 tax returns between December 24 and 26.
The video will auto-play soon8Cancel
Play now
Get the latest Scottish crime and courts news sent straight to your inbox with our Criminal Record newsletter.Invalid EmailSomething went wrong, please try again later.
Subscribe
When you subscribe we will use the information you provide to send you these newsletters. Sometimes they’ll include recommendations for other related newsletters or services we offer. OurPrivacy Noticeexplains more about how we use your data, and your rights. You can unsubscribe at any time.
However, with some local register offices operating at reduced capacity and some parents unable to go to them because of COVID-19, HMRC announced in April that claims could be made without having to register the child’s birth first.
More than 100,000 parents across the UK have been able to take advantage of this temporary change, ensuring that they receive this vital form of financial support.
But to ensure they continue to receive the benefit they should register the birth as soon as they can if they have not done so already.
Local register offices in Northern Ireland are Covid-secure and are all operating at full capacity.