It seems that even more variations exist of the fraudulent emails that puport to come from HMRC.

In this latest email, taxpayers receive an email from 'HMRC Online services - test@test.com' with an ALERT message. The email contains a link to a fraudulent website.

Our readers are reminded that should they receive any email that appears to be fraudulent it is important not to provide any information before verifying the authenticity of the email.

There are also emails being sent to taxpayers by a company offering to apply for rebates of national insurance. HMRC has stressed that it has no involvement whatsoever with this company.

These 'phishing'emails are being sent from inside the UK and around the world. HMRC in liaison with law enforcement agencies have shut down spam networks in the UK, Korea, USA and Thailand but the problem of fraudulent emails continues.