Scammers are sending fake tax refund emails using HMRC branding to trick people into clicking a 'Claim Now' button that takes them to a phishing website where they're asked to enter their personal details. This is a common tactic during tax season, as many people have recently filed their tax returns. HMRC has issued a warning about this scam, reminding people that they will never send specific tax information by email.
For more in-depth information on this phishing scam, please refer to the original source of the article from Which? dated 28 February 2023 and how to report scam emails.