Phishing and fraudulent communications are on the rise, with scammers becoming more sophisticated and increasingly impersonating government agencies including Companies House and HMRC.

While scam emails are nothing new, The Association of Tax Technicians ("ATT") has recently highlighted an increase in fraudulent letters targeting individuals, businesses and company officers. These scams are becoming more sophisticated, with perpetrators paying close attention to detail, making their fake communications look alarmingly genuine.

Key points to watch out for include:

• Unexpected contacts: always be wary of unexpected communications from HMRC or Companies House.
• Requests for sensitive information: be alert to requests for information; scammers often ask for bank account details, company authentication codes, business bank statements, VAT returns and directors’ details.
• Pressure tactics: keep an eye out for pressure tactics, a letter from HMRC or Companies House requesting immediate payment, particularly under threat of action or penalty should set alarm bells ringing.
• Absence of UTR: the absence of the recipient’s Unique Tax Reference ("UTR") in correspondence from HMRC is also a red flag. All genuine correspondence from HMRC will include the tax payer’s UTR.
• Email addresses and phone numbers: check the sender’s email domain. Genuine HMRC emails end in @hmrc.gov.uk, and genuine Companies House emails end in @companieshouse.gov.uk.

How can you protect yourself and your business?

Verify: if you’re unsure about the authenticity of a communication (whether by phone, email or letter), contact the relevant agency using publicly available contact information.

Report: always report any suspicious letters, emails or phone calls.  Companies House recently updated their guidance in relation to this, and HMRC have also updated their guidance on how to check if a letter or communication received from them is genuine.