HMRC Tax Refund Scams UK 2026
The single biggest UK impersonation-scam category by volume. The promise: a refund you didn't know you were owed, just enter your details. The reality: HMRC never offers refunds by email or text. Three dominant 2026 patterns covered here — fake refund-pending phishing, fake P800 follow-ups, fake portal-login pages — plus the real HMRC refund process and recovery routes if you've already given over bank details.
Last reviewed: 14 May 2026 · ScamSupport research
The one rule that matters
HMRC never emails, texts, or rings to offer you a refund. Their official position is published at gov.uk/government/publications/genuine-hmrc-contact-and-recognising-phishing-emails. HMRC's actual refund process:
- If you're owed a refund and they have your bank details on file (from previous self-assessment), it arrives automatically by bank transfer
- If they don't have your bank details, you'll get a paper P800 letter by post telling you to log in to your Personal Tax Account to claim. The letter never includes a "click here to claim" link — you log in yourself
- Self-assessment refunds appear in your SA dashboard after you file
Every "tax refund pending — claim here" email/text in 2026 is a scam. Every single one.
The three 2026 patterns
Pattern A — "You're due a refund of £X" email/text
Most common. Sender appears to be "HMRC" or "GOV.UK". Body claims a specific refund amount (£234.78, £456.12 — random numbers that feel realistic). Link goes to a phishing site that mimics gov.uk login + a bank-details form.
Red flags: any communication from HMRC about a refund that's NOT a paper P800 letter; URLs that aren't gov.uk; urgency framing ("claim within 7 days"); asking for full bank details + sort code + card number.
Pattern B — Fake P800 follow-up
You genuinely received a real P800 letter recently. The scammer knows people who've received P800s are primed to expect a refund. They send an email/text claiming to be a "follow-up to your P800" with a faster-payment route — "skip the Personal Tax Account login by entering your bank details here".
HMRC never sends follow-ups by email/text. Real P800 refunds go through your Personal Tax Account or arrive automatically — no acceleration path exists.
Pattern C — Fake Personal Tax Account / Government Gateway login
A phishing site that mimics the real Government Gateway login screen. The harvest target is the Government Gateway User ID + password — once captured, the scammer can log in to your real account, change the registered bank details, then claim any real refunds owed to a mule account.
Defence: always type tax.service.gov.uk or gov.uk yourself. Never follow a login link from any email or text.
The genuinely terrifying variant — "you owe tax" + arrest threat
Same operators run the inverse: a phone call claiming HMRC enforcement is coming, an arrest warrant has been issued, immediate payment required to settle. Aimed at older people or those unfamiliar with how HMRC actually works.
HMRC's official policy: "HMRC will never threaten arrest, demand immediate payment, ask you to make payment to a different name, or ask you to buy gift cards or vouchers."
If you receive this call: hang up. Call HMRC directly on 0300 200 3300 to verify your actual account position. Report the call to Report Fraud + forward any voicemail or texts to 7726.
If you've already engaged
- Phone your bank immediately. PSR Mandatory Reimbursement Scheme. See the phone-call script.
- Change your Government Gateway password if you entered it on a fake login. Login to the real account at gov.uk (type the URL) and change immediately.
- Phone HMRC on 0300 200 3300 — report that your Government Gateway credentials may have been compromised. They'll force a password reset and flag the account for fraud monitoring.
- Check your bank details on file with HMRC via Personal Tax Account. If they've been changed without your authorisation, change them back immediately and report to HMRC.
- Set up CIFAS Protective Registration if you provided personal info beyond bank details. See the CIFAS guide.
- Report to Report Fraud. NF reference for your case file.
- Forward the scam email/text to HMRC: phishing@hmrc.gov.uk for emails, 60599 (free) for texts.
How to legitimately check if you're owed a refund
Type gov.uk/personal-tax-account directly into your browser. Sign in with your Government Gateway credentials. The dashboard shows:
- Current tax year position
- Any P800 calculations pending or processed
- Refunds in progress + estimated arrival date
- Self-assessment status (if applicable)
This is the only authoritative source. If your dashboard says "you don't have an outstanding refund", any message claiming otherwise is a scam.
No Personal Tax Account yet? Set one up via gov.uk — but type the URL, don't follow any external link. The setup process requires identity verification (passport, driving licence, recent payslip).
Frequently asked questions
What about emails from "HMRC" about Making Tax Digital?
HMRC genuinely sends emails about MTD compliance — but these are educational, sent to existing self-assessment taxpayers, and never ask for bank details or login credentials. If the email asks you to "click here to update your details", it's a phishing variant.
The scam email has the HMRC logo and looks exactly like real HMRC communication.
Logos are trivially copied. Visual fidelity proves nothing about authenticity. The senders' email address (the domain after the @), the URL of any link, and HMRC's published rule about never offering refunds by email together are the test.
If HMRC never emails about refunds, what about the "you have a new message in your Personal Tax Account" emails?
Those are genuine. HMRC sends an email to tell you a new message awaits in your account. The email doesn't include the message contents or a deep link — it just says "you have a new message, log in to read it". You log in directly to gov.uk. That pattern is legitimate.
What if I'm actually owed a refund but I'm worried the email might be real?
Ignore the email. Type gov.uk yourself, log in to your Personal Tax Account, and check. If a refund is genuinely owed it'll show there. The email is a scam regardless of whether a separate real refund happens to exist for you.
Can my accountant get a refund processed faster?
If you have an agent (accountant authorised with HMRC via 64-8 or online agent authorisation), they can see your tax position and chase refunds via the agent helpline. Speeding up is not really possible — HMRC's processing is centralised and turn-around varies seasonally — but the agent can verify whether a refund is real.
Frequently asked questions
Does HMRC text or email about tax refunds?
No, never about issuing a refund. HMRC's published position (gov.uk/government/publications/genuine-hmrc-contact-and-recognising-phishing-emails): HMRC will never use text or email to tell you you're due a refund, ask for personal or payment details, or ask you to claim. Real refunds arrive via either a P800 letter by post (after which you can claim online via your Personal Tax Account), or automatically into your bank if you set up the auto-refund preference. Texts and emails offering refunds are always scams.
What is a real P800?
A P800 is HMRC's annual tax-calculation letter sent by POST in late summer/autumn to taxpayers whose PAYE calculation results in over or under-payment. It has a unique reference, your tax-year details, the calculation, and instructions to log in to your Personal Tax Account (tax.service.gov.uk via the official gov.uk gateway) to claim. P800s never include payment links in the letter itself, and HMRC never follows up by SMS/email with a link to claim.
How do I check if I'm owed a real refund?
Log in to your Personal Tax Account at gov.uk/personal-tax-account using your Government Gateway credentials. The dashboard shows current tax-year position and any pending refund. If you don't have a Personal Tax Account, set one up via gov.uk — but type the URL directly; don't follow any link from an email or text claiming to start the process for you.
What if I've already entered bank details on a fake HMRC refund site?
Phone your bank immediately. Quote PSR Mandatory Reimbursement Scheme. Lock the card. Set up CIFAS Protective Registration for downstream identity-fraud risk if you also provided personal info (NI number, full name, DOB).
The scammer's message has my correct National Insurance number. Doesn't that prove it's real?
No. NI numbers leak in data breaches (employer-side, insurance-side, third-party HR vendors). The Capita 2023 breach alone exposed ~470,000 NI numbers. A scammer having your NI number proves they bought a breach dataset, not that they're legitimate.
Can HMRC really threaten arrest by phone?
No. HMRC's official position: 'HMRC will never threaten arrest, demand immediate payment, ask you to make payment to a different name, or ask you to buy gift cards or vouchers.' Any phone call claiming HMRC enforcement officers are on the way / a warrant is being issued / you need to pay immediately to avoid arrest is a scam. Hang up and call HMRC directly on 0300 200 3300 to confirm your account status.