A very large amount of email users will have received inquiries from dubious sources asking for personal details as they purport the represent themselves as HMRC trying to confirm that there are tax repayments due. These emails are scams. If HMRC owe you any monies, you will either be notified by your accountant or receive a statement of account from HMRC directly. For those taxpayers who have online access to their HMRC account, they can check the position online. Under no circumstances should anybody give any personal details, including date of birth, bank account details or passwords to any third party.