HMRC never uses text or email to notify taxpayers of tax rebates, refunds or penalties. Nor does it ever use them to ask for personal or payment information. So you can be 100% confident that any text or email of that kind which purports to come from HMRC has all the authenticity of similar emails telling you that you’ve won the first prize in a lottery you never entered or that a gentleman in Nigeria is itching to send you your share of a windfall.
For more detail on specific scams and bogus emails and how to report them to HMRC, check out HMRC guidance here.