POLICE Scotland are warning people to be vigilant after a new e-mail scam was reported in Glasgow.

The con, which has just come to light, involves an e-mail that claims to be from HM Revenue and Customs but comes from an msg.com address.

One woman received an e-mail informing her that she was eligible for a £397 tax ­refund and directed her to a link to a "refund form," bearing the official HMRC logo.

She said: "I thought you wouldn't get an e-mail from the tax man out of the blue like that.

"The e-mail address was a bit strange looking although the refund form looked genuine.

"Because it asked for my bank details I got suspicious and didn't take it any further."

The e-mail - which is ­addressed to 'Dear Customer' - claims the recipient is entitled to a tax refund following "the last annual calculations of your fiscal activity".

It states: "Please submit the tax refund request to unlock the 397.65 GBP.

"To access your tax refund, please download the form ­attached to your e-mail and confirm your details.

"If you have already ­confirmed your information then please disregard this message."

It even goes as far as to warn people not to reveal their bank details over the telephone.

A spokesman for HMRC said they would never contact anyone via e-mail.

He said: "People should be alert to anything unsolicited that asks for bank details. We would never contact tax- payers by e-mail".

A spokeswoman for Police Scotland said: "We would ­always advise people not to give personal information ­details in response to unsolicited e-mails and always double check the address of the sender".

She said more advice was available at www.staysafe online.org or www.action fraud.police.uk

victoria.brenan@ eveningtimes.co.uk