A new phishing email titled "National Insurance Contributions" is in circulation stating that a NIC payment has not been made. The email contains a link to a fraudulent website that requests the disclosure of payment/personal details. The email is not from HMRC.
HMRC recommends that customers do not visit the website contained within the email or disclose any personal or payment information.
The email should be forwarded to phishing@hmrc.gsi.gov.uk and then deleted.
Another recent phishing email is in circulation titled "Tax rebate - updated 30 September 2009". HMRC has confirmed that is not a legitimate email and would not inform customers of a tax rebate via email, or invite them to complete an online form to receive a rebate of tax in any circumstances. Customers should not visit the website contained within the email or disclose any personal or payment information.
For full details of the various types of HMRC related phishing emails in circulation see here