GOV.UK has added a clarification to its existing payments on account guidance due to the COVID-19 VAT deferral period as follows:

HMRC has seen that fraudsters are taking advantage of COVID-19 to offer spurious financial support and tax refunds. They text, email or phone taxpayers offering the bogus refund or aid, or threaten them with arrest if they don’t immediately pay fictitious tax owed. These scams often target the elderly and vulnerable.  

This update provides some background to and information about HMRC’s letters and some guidance to help members decide the most appropriate way to respond if a client receives one of the letters.