HMRC has issued an advisory note to let employers know that it is in the process of emailing an employer alert. These emails are headed Important information for employers and refer to Employer Bulletin 64. These emails are genuine and include valid links to pages on the GOV.UK website.Taxpayers still need to be mindful of the many phishing emails that are purported to come from HMRC. The sender’s email address can sometimes point to a fraudulent email although fraudsters have been known to falsify the ‘from’ address to look like a legitimate HMRC address for example ‘@hmrc.gov.uk’. Fake email messages can appear to be genuine but clicking on a link from within the email can result in personal information being compromised and the possibility of computer viruses affecting your computer or smartphone. If you are unsure as to the validity of any email it should not be opened until the sender can be verified. HMRC has always made it clear that they do not send notifications of tax rebates by email nor do they ask recipients to disclose personal or payment information by email.