HMRC are warning that a large scale scam email is at large:
“Customers are strongly advised to lookout for a new phishing scam. If you get an email with the subject, “Your 2016 Tax Report”, with an attachment, do not open it.
Please forward it to firstname.lastname@example.org and then delete it.
For more advice, please visit GOV.UK and search “phishing”.”
We would add that almost any email claiming to be from HMRC or a bank that requires you to click on a link, enter details or open an attachment should be treated as highly suspicious.