HRMC are genuinely sending out far more emails to taxpayers and businesses at the moment for a variety of reasons.
However, we are aware that a large number or scam emails are being generated.
HMRC have issued guidance as to the subjects about which they are sending emails and also how to recognise fraudulent communications.
We are giving the link provided by HMRC to a very useful document they have prepared.
In particular, we would draw your attention to paragraphs 2.1 and 2.2.
Please be very aware of any communication you receive that is genuinely from HMRC or purport to be from that organisation before replying and we hope you find this guidance helpful.