A new phishing email scam posing to be from HMRC has been spotted in email boxes as the fourth round of SEISS gets underway.

The email, with the subject line, "HMRC SEISS Tax Refund Notification" prompts readers to follow a bogus self-assessment link and enter their bank details.

It reads further, "also note you need your Passport and Driving Licence details to submit this application".

The scammer also attempts to spook readers, stating: "For security reason (sic) we will record (IP Address, Time and Date) Deliberate Wrong input or flooding will be criminally pursued".

As well as the misspellings and awkward grammar in the email that give it away, tax writer Rebecca Cave noted that "SEISS is not a tax refund".

HMRC kicked off the fourth instalment of the SEISS for applications on 22 April until 31 May 2021.

Announced by Chancellor Rishi Sunak in the March Budget, the scheme pays self-employed individuals 80% of their average monthly trading profits for February to April, capped at £2,500 per month.

To make a claim, claimants must apply directly through HMRC's application gateway, where they will have to provide their Government Gateway user ID and password, national insurance number and bank details.

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