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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.