Eighty-three thousand fake emails offering non-existent tax refunds were logged by HM Revenue & Customs in September, the body has announced.

And the record level of attempted scams peaked with 10,000 phishing emails reported in a single day.

HMRC warned that the fake emails tell recipients that they are due a tax refund, and ask for bank account or credit card details. Recipients who provide such information give fraudsters the opportunity to make unauthorised transactions from their accounts.

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