Almost 150,000 scam referrals were made to HMRC by concerned customers over the last year.

The scams are targeting Self Assessment customers, attempting to trick them with offers of tax refunds or demands of tax payments.

The intention behind the scams is to obtain personal information and banking details.

This comes as a warning from HMRC to millions of people who are due to complete their Self Assessment tax return and pay any tax owed by Friday, January 31.

Around half of all scam reports in the last year, 71,832 in total, were fake tax rebate claims.

There has been a 16.7 per cent increase in all scam referrals to HMRC, with 144,298 received between November 2023 and October 2024, up from 123,596 in the previous 12-month period.

Customers are urged to be cautious of any communication that claims to be from HMRC and asks for personal information or offers a tax rebate.

The advice on GOV.UK can help identify if such communication is scam activity.

HMRC will never leave voicemails threatening legal action or arrest, nor ask for personal or financial information over text message.

Kelly Paterson, chief security officer at HMRC, said: "With millions of people filing their Self Assessment return before January’s deadline, we’re warning everyone to be wary of emails promising tax refunds.

"Being vigilant helps you spot potential scams.

"And reporting anything suspicious helps us stop criminal activity and to protect you and others who could have received similar bogus communication.

"Our advice remains unchanged.

"Don’t rush into anything, take your time and check ‘HMRC scams advice’ on GOV.UK."

HMRC will not contact customers by email, text, or phone to announce a refund or ask them to request one.

Anyone who is due a refund from HMRC can claim it via their online account or its free app.

Phishing attempts can be reported to HMRC by forwarding emails to phishing@hmrc.gov.uk, reporting tax scam phone calls to HMRC on GOV.UK, or forwarding suspicious texts claiming to be from HMRC to 60599.