Inland Revenue is warning people to be aware of scam emails claiming to offer tax returns.
Emails have been sent recently claiming recipients are eligible for a tax refund, and asking for personal information including bank account and credit card details.
But Inland Revenue says it does not contact customers by email.
Scam phone calls have also been made by people posing as Ministry of Justice representatives, offering refunds on fines and asking for bank account details.
The ministry says people should not give out any information and if they such an email or call they should contact the ministry.