Beware of fake HMRC emails promising tax rebates currently being sent to UK tax payers both living in the UK and overseas. Several have been received by residents living in Portugal.
Potential victims receive phishing emails and texts that claim to be from HMRC promising tax rebates. They are incredibly convincing and encourage recipients to download an attachment or click a link.
Two things then happen. Either the computer is infected with banking malware that steals data and makes identity fraud possible, or it is infected with ransomware, which locks it up until a fraudster releases it. Of course criminals demand a ransom in order to do so.
Please note that the HMRC does not send emails advising people of tax rebates. If you receive simple delete and DO NOT click on any link and simple delete.