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A warning has been issued after HMRC gave a refund from a tax account to a fraudster making repayment claim. A taxpayer was in credit but HMRC handed £2,500 over to someone impersonating them on the phone, and says they are in debt.

Writing into the Guardian, a reader fumed: "Since January, I’ve received numerous letters from HM Revenue and Customs stating that I owe £2,500 plus interest.

"My accountant and I have written to HMRC explaining that my tax account is fully paid up, but have received no reply. I’ve since been chased by a debt collector."

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HMRC is sending tax calculation letters – also known as a P800 – to people who are due an income tax refund. This could impact employees who receive their

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