Phishing is the fraudulent act of emailing a person in order to obtain their personal/financial information such as passwords and credit card or bank account details. These emails often include a link to a bogus website encouraging you to enter your personal details.
There is guidance available that explains how to recognise genuine contact from HMRC, and how to tell when an email is phishing/bogus. Please give us a call at BWMacfarlane if you have any concerns.