If you receive an email that claims to be from HMRC, you should never click on any of the links. HMRC would never ask you to follow any links. You should also never reply to any emails or texts with confidential or payment information. However, HMRC does provide an option for you to contact them directly, and this is the best way to determine whether or not the email is a scam (if the obvious signs are not there).
Many fraudsters are becoming imaginative and creative in their methods also. For example, sometimes, you may receive a phone call from a mobile number, and once you’ve answered, the caller on the other end is silent. Why do they do this? Because they would like to confirm that the mobile number is functional and that there is a natural person on the other end of the phone who will also answer the phone.
According to HMRC, they may sometimes contact a person about outstanding tax bills. In this case, they will always quote your taxpayer reference number. If it is an automated message, listen out for the reference number and ensure it aligns up against yours. You can then always contact HMRC about how to pay.