During peak periods, such as the self-assessment tax return deadline, accountants may be busier and hurrying to meet deadlines. This sense of urgency can sometimes make it easier for scammers to exploit individuals who are less vigilant or rushed.

Several ACCA members have highlighted a new email scam message shown below purportedly from ‘HMRC VAT support’ asking for confirmation of their AML supervision as part of the annual VAT supervision return.

Members should be alert to receiving such an email as it is a scam email and you should not click on any links or submit information via an email like this.

Such emails usually come from a fake email address that do not end in ‘@hmrc.gov.uk’. Links within the email will be redirected to fake websites or forms to collect data which can then be misused by the scammers.

If your practice data – such as HMRC agent account information – is compromised, your Agent Services Accounts may be suspended by HMRC with little or very restricted ability to perform client submissions. Unlocking such a restriction can take weeks or months and will require you to prove to HMRC that you have carried out cybersecurity checks on your firm’s systems.

To spot the signs of the scam, read HMRC’s guidance on how to identify fake emails.

HMRC also publishes a list of genuine communication campaigns sent by email. Compare the email against this list to check if it is a genuine campaign:

Check if an email you've received from HMRC is genuine

Other potential scam messages (by text or email) that may be circulating in the coming months may be around tax rebates, winter fuel payment claims, etc.

If you think your details have been compromised, you can report a disclosure of personal information to the HMRC security team.

If you’ve been a victim of a scam and suffered financial loss, report it to Action Fraud through their website or to Police Scotland by calling 101 if you live in Scotland.

Share this article with your entire team and clients for greater awareness and do take time to read the following additional related articles for further information and insight.

Further resources

Read the following In Practice articles:

Beware – the latest scam warnings

Beware of scam ‘HMRC’ telephone calls

Scam text message: the warning signs

Cyber attacks: a growing threat