HMRC has recently updated its guidance on known scams to include a new variation this time involving a QR code.
HMRC has confirmed that it will not send a QR code to you by email or other electronic messages. If you receive a demand for payment with a QR code from HMRC, it’s a scam and should be ignored and reported to HMRC’s phishing teams – report@phishing.gov.uk.
However, if you are logged into your HMRC tax account, via the government gateway you can choose to scan a QR code to complete a payment on your mobile device. You simply need to scan the QR code from within your HMRC account on your mobile device, and this will open your online banking account and prepopulate the payment details. The payment details displayed on your mobile banking platform should mirror those shown in your HMRC online account.