Cybercriminals are targeting tax payers with phishing e-mails in the run up to the deadline for online tax returns on 31 January.
HM Revenue & Customs (HMRC) warned in October 2008 against e-mails claiming recipients are in line for a tax refund.
The latest phishing scam detected by security firm Websense links to a fake HMRC site that invites victims to complete an online form to receive the rebate.
The fake site is hosted in Denmark and uses the same stylesheet and graphics as the real HMRC site, according to Websense.
HMRC warns on its website that it will never advise of tax rebates by e-mail or request tax payers to enter bank or credit card details.