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December and January are generally the busiest months for tax return filing. HMRC has warned about self-assessment scams, including phishing emails and texts that particularly refer to the 'self assessment process' 
What to be aware of: 
⚠ Where an individual calls the taxpayer purporting to be from HMRC, insisting that the taxpayer owes money, and that if payment is not made immediately “criminal proceedings” will commence. 
Phishing emails aim to trick the unsuspecting taxpayer into divulging sensitive information, such as bank details. 
HMRC’s Director General for Customer Services has said: 
“Never let yourself be rushed. If someone contacts you saying they’re from HMRC, wanting you to urgently transfer money or give personal information, be on your guard. HMRC will also never ring up threatening arrest. Only criminals do that. Scams come in many forms. Some threaten immediate arrest for tax evasion, others offer a tax rebate. Contacts like these should set alarm bells ringing, so if you are in any doubt whether the email, phone call or text is genuine, you can check the HMRC 'scams advice' on GOV.UK and find out how to report them to us.” 
More information can be found by visiting: 
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