Fake HMRC Student Tax-Refund Scam
Scammers target students with HMRC-branded emails and texts claiming they are owed a tax refund on part-time or summer employment income. Students who have never filed a tax return are particularly vulnerable because they may not know how tax refunds genuinely work.
Part of: Fake Student Tax Scams
Last reviewed: 7 June 2026
Students working part-time or in summer jobs often overpay income tax if their employer deducts PAYE without applying the correct personal allowance. This means genuine tax refunds are a real occurrence for many students — which is precisely what makes HMRC student tax-refund phishing so effective.
Scammers target student email addresses and phone numbers with messages timed around the academic year: autumn enrolment, Christmas and summer break, and the UK tax year-end in April. The message claims the student is owed a specific refund amount that is just small enough to seem believable.
The key distinction is in how HMRC actually processes these refunds. HMRC automatically calculates student overpayments through the PAYE reconciliation process and sends a P800 tax calculation by post. It does not send unsolicited emails asking students to enter banking details via a link.
How this scam works on the HMRC brand
Emails sent to student addresses read: 'HMRC: Based on your employment records, you are entitled to a tax refund of £XXX. Claim it now before the deadline: [link].' The link opens a fake HMRC student tax portal collecting bank account details.
Some variants are more personalised, referencing the student's university city or using .ac.uk-style visual branding to suggest the message came through the university. This is entirely fabricated — HMRC does not send tax correspondence through university email systems.
Text variants targeting student mobile numbers use similar language and often coincide with the start of the academic year, when students new to employment may not yet know how PAYE works or how HMRC communicates.
Common red flags
- Unsolicited email or text claiming you are owed a student tax refund with a link
- Email arrives in a student inbox but claims to be from HMRC directly
- Link does not go to gov.uk
- Message asks for bank account and sort code via a linked form
- Refund amount is cited without any explanation of how it was calculated
- Email address is not @hmrc.gov.uk
- Urgency: 'refund claim expires in 14 days'
How to protect yourself
- Log in to your HMRC Personal Tax Account at gov.uk/personal-tax-account to see your actual tax position
- If you think you overpaid tax on student employment, contact HMRC on 0300 200 3300
- P800 refund letters arrive by post — if you received one, follow the instructions on the letter itself
- Never enter bank details on a page reached via an unsolicited email or text link
- Forward suspicious emails to [email protected]
- Your university's student finance or tax clinic can provide free guidance
How to report it
- Forward the phishing email to [email protected]
- Forward suspicious texts to 60599
- Report to the NCSC at report.ncsc.gov.uk
- Report to Action Fraud at actionfraud.police.uk
- Tell your university IT security team so they can alert other students
Frequently asked questions
How does HMRC normally give students their tax refund?
HMRC sends a P800 tax calculation letter by post, which either shows how to claim a refund online through your Personal Tax Account or states that a cheque will be sent. It does not send unsolicited email links to collect bank details.
Can I check if I am owed a tax refund?
Yes. Log in to your HMRC Personal Tax Account at gov.uk/personal-tax-account. If you have not registered, you can do so with your National Insurance number and payslip details.
My university forwarded an email about HMRC refunds. Is it real?
Some universities share general HMRC guidance with students, but HMRC itself does not send refund-claim emails through university systems. If the email contains a link asking for bank details, it is phishing regardless of how it was shared.