HMRC have issued an update of their guidance on how to recognise genuine HMRC contact be it via email or text.
HMRC also provide advice on what to do if you have received a phishing/bogus email related to HMRC, or you are not sure if it is genuine, you can read about how to report internet scams and phishing to HMRC.
We are receiving concerning contacts from clients where voicemails are being left stating it is HMRC and unless a debt is going to be paid they will be sued. The call back number given starts with the dialing code 0203. If you receive such a call do not call back but let us know if you are concerned.
Internet link: HMRC guidance