The fraudsters on this occasion managed to log in to the client’s Government Gateway account which requires two factor authentication. They completed the 2020-21 tax return claiming a tax refund of £8,000 which was going to be paid into the scammer’s bank account.
The McPhersons tax team noticed something suspicious whilst helping the client with their incorrect PAYE code. HMRC informed them that the code changed following submission of the 2020-21 tax return which they hadn’t yet submitted. On checking the account, the scam was revealed, the refund cancelled and the incident reported to the HMRC fraud department.