An email from no-reply@hmrc.gov.uk entitled Notice of Unreported Income is currently being cirulcated. The email links to a fake HMRC website entitled 'Fraud Application' and asks that you download and review a tax statement document. The website then opens an executable file on your machine.
The email is not from HMRC. You should be aware that opening executable files (.exe) over the internet can potentially compromise the security on your machine.
HMRC do not issue emails asking for personal details.
Do not visit the website contained within the email or disclose any personal or payment information.
If you receive an email requesting such information, please forward it to phishing@hmrc.gsi.gov.uk and then delete it.