To help our investigations, report all HMRC related phishing emails and bogus text messages to us. Even if you get the same or similar phishing email or text message often, email it to phishing@hmrc.gov.uk and then delete it.

https://www.gov.uk/government/publications/phishing-and-bogus-emails-hm-revenue-and-customs-examples/phishing-emails-and-bogus-contact-hm-revenue-and-customs-examples