The deceptions involve asking people to ring a phone number to confirm their billing address.

Other emails claim to offer tax refunds, with a link to a fake website with an IR logo. People are asked to enter personal details, including user names and credit-card details.

Anyone who provides information risks having their details stolen.

“Our advice is to never click on any links within a suspicious email, do not reply to the email and delete it,” says IR spokeswoman Heather Daly.

People who have replied to the emails should contact their bank or credit-card provider.

If they have entered their bank details, they should change their passwords.

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