Bogus emails pretending to be from HMRC are still prevalent and HMRC have issued the following advice :
Customers are advised to lookout for a new bogus email scam, claiming to be from HMRC.
If you receive an email with a subject that reads “You have received new messages from HMRC”, that also has an attachment, please send it to email@example.com and then delete it.
HMRC will never ask for any personal, or financial details over emails or text messages.
For more advice on scams, phishing and genuine HMRC contact, please visit GOV.UK and search ‘phishing’.