I have blogged on this subject before. Unfortunately, this type of fraud is on the increase.
HMRC have published an up-dated warning with examples of bogus emails, text messages, and social media scams purporting to be from HMRC. They also mention again bogus callers leaving messages about the need to make immediate tax payments – these are reported by our clients on an ever increasing basis.
Letting agents and landlords living abroad are the latest targets, with requests for completion of an NRL1 form.
You can view HMRC’s advice with examples of these scams here