If you get one of these saying Claim your tax refund in 24 hours, send your ID details, it is, of course, a scam. Mine said I was owed £735. As IF!!!!! The HMRC says these are widespread but they would never send out emails.

Immediately forward the scam email to
phishing@hmrc.gsi.gov.uk

I have had two refunds from HMRC.

They came in the form of cheques, through the post, with a covering letter.

I first had one of these supposedly HMRC phishing attempts about 5 or 6 years ago. While I was never likely to respond to something written in broken English and which originated in Russia, it struck me as ironic that while the scammers were trying to tempt me with the prospect of a £900+ rebate, I was engaged in lengthy and aggravated postal and phone argument with the real HMRC about an alleged under-payment of £150.

Very ironic!