The Government has published a guide on how to recognise when contact from HMRC is genuine, and how to recognise phishing or bogus emails and text messages.
Phishing is the fraudulent act of emailing a person to get their personal or financial information. These emails often include a link to a bogus website encouraging you to enter your personal details. This guidance explains how to recognise genuine contact from HMRC, and how to tell when an email or text message is phishing or bogus.