I lately have been inundated with scam and phishing email, mostly PayPal and HMRC but also Apple,Amazon, British Telecom, Netflix, Santander, eBay et al.
The HMCR emails tell you that you are entitled to a tax refund and to supply your bank details in order for the refund to be paid into your account.
The others mainly ask for verification of your bank/credit card details.
If you tap on the name of the sender, it will display their email address. You can immediately see that it is false (although some try to appear genuine by throwing, for example "paypal" in the address.
The most important things to remember is (1) Do NOT reply to the email.
(2) Do NOT open any attachments - these often contain malware and viruses.
Forward the email to the true company, for example:
[email protected]
You can always find the address on the relevant website - just type in "phishing" "scam" or "spoof" in the Search box.