On 30 July 2021 HMRC published a list of emails which has sent taxpayers. Additionally, there is a check for genuine HMRC contact that uses more than one communication method.
It is clear that scammers are using the cover of tax authorities to obtain money by deception. I suspect that many of us have experienced this, to various of sophistication.
Consequently, HMRC have published this document which can be checked before any action is taken in respect of a purported communication from HMRC. If the email topic is not listed, caution should be exercised. The majority of the email subjects listed are VAT based.