Security researchers further claimed that although the forged emails are analogous to the phishing scams of tax return, they trigger recipients to open an attached HTML form rather than directing them to a spiteful page.

The enclosed message informs tax payers of their eligibility of receiving a certain amount back, which is being estimated after the computation of their fiscal activity. Users are prompted to complete the form bearing a TAX REFUND NUMBER ID: [number].

Websense researchers noted that form-based approach is also a kind of phishing activity, in which instead of a link, a user s asked to complete a form. On completion of the form, an attacker receives all details reports, infosecurity magazine on January 25, 2011.

Attacks of these kinds are significant of the fact that spammers are once again well informed about all important events and it is quite obvious that during the period of January usually returns are submitted, reports Websense.

HMRC have affirmed that it communicates only through posts to only those customers, who are yet to receive a refund. HRMC also refuses the use of emails, telephone calls or external any other means of communication.

HRMC have also requested taxpayers to report them immediately on any such occasion and warned them from opening any such attachments or click on any website links. In case of any doubt, taxpayers are required to visit the official website of HMRC.

In fact, it is not the first account that taxpayers in the UK are being targeted by scammed emails that seems to be sent by HMRC. HMRC also reported to have received about tens of thousands of fallacious emails during a single week on tax rebates.