Fake H.M. Revenue & Customs emails

We are becoming aware of an increasing number of frauds whereby individuals are approached, supposedly by H M Revenue & Customs, and their banking details requested in order to be paid refunds of tax. The approach can seem authentic because the HMRC website has been replicated quite accurately by the group concerned. 
 
It is worth drawing your attention to this so that you are aware of it in the unlikely event that you receive such an email. Below is a link to the (real!) HMRC website which explains what to do in these circumstances:
 
http://www.hmrc.gov.uk/security/fraud-attempts.htm