HM Revenue and Customers has issued a warning to taxpayers not to be caught out by email phishing scams offering tax rebates in return for bank account or credit card details.

HMRC received 23,247 reports of phishing emails in the three months prior to the tax return deadline, a leap of 47% on the same period a year earlier.

The department shut down 178 websites connected to the scam emails just last month, representing a 173% increase on the 65 that were closed in January 2013.

Recipients are urged to notify HMRC if they find themselves targeted.