Updated: Sections '1.13 Help and support emails', '1.14 Employer email alerts', '1.15 Research into employees non-reimbursed expenses relief - letters' and '2.5 Common greeting' have been updated.

Phishing is the fraudulent act of emailing a person in order to obtain their personal or financial information such as passwords and credit card or bank account details. 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 HM Revenue and Customs, and how to tell when an email or text message is phishing or bogus.

https://www.gov.uk/government/publications/genuine-hmrc-contact-and-recognising-phishing-emails