Self-assessment tax refund scams, use of QR codes for customers, checking your waste recycling responsibilities, plus new legal requirements for property developers to support natural habitats
HMRC warns about an increase in tax refund scams
HM Revenue and Customs (HMRC) are warning that fraudsters could focus on Self Assessment taxpayers.
With the tax return filing deadline having just passed at the end of January, an email, phone call or text message that offers a tax rebate may appear more believable than usual.
HMRC say that they have responded to 207,800 referrals in the year to January, with more than 79,000 relating to fake tax rebates. The total number of referrals has increased by 14% over the previous year, suggesting fraudsters are increasing their efforts.
Scammers are looking to get personal details that they can sell on to criminals, or to gain access to bank accounts and phish for these details using emails, phone calls or texts that appear to mimic an HMRC message.
To protect yourself, avoid rushing into anything and always protect your personal information.
HMRC have confirmed that they will not email, text or phone a customer to tell them that they are due a refund, or to ask them to request a refund. Repayments will be made automatically into the account chosen when filing the tax return. Alternatively repayment amounts can be seen and payment requested in your online HMRC account or in the HMRC app.
If you receive contact that you are suspicious of, you are encouraged to report it to HMRC. You can:
- Forward emails to ;
- Report tax scam phone calls to HMRC on GOV.UK; or
- Forward suspicious texts claiming to be from HMRC to 60599.
If you are in any doubt whether contact you have received is genuinely from HMRC, please do not hesitate to contact us and we will be pleased to help you!
Violence and abuse towards shop workers increases to 1,300 incidents a day
A crime survey carried out by the British Retail Consortium (BRC) shows a 50% increase in levels of violence and abuse towards shop workers. During 2022/23 there were 1,300 incidents a day compared with 870 a day in the previous year.
The abuse includes racial abuse, sexual harassment, physical assault and threats with weapons, and is on a par with the levels of abuse retail workers experienced during the pandemic when safety measures frustrated many.
Theft costs have increased to £1.8 billion from £953 million the year before, with 45,000 incidents a day.
These increases are all despite retailers investing £1.2 billion (compared with £722 million in the previous year) on CCTV, increased security personnel, body worn cameras and other security measures.
The survey also indicated a high level of dissatisfaction with the police, 60% of respondents describing police response as ‘poor’ or ‘very poor’.
Katy Bourne OBE, Sussex Police & Crime Commissioner and APCC Lead for Business Crime, has described the levels of retail crime as revealing “an unprecedented level of selfish lawlessness.” She has urged greater police focus on the problem.
Calls are being made for a standalone offence to be introduced for assaulting, threatening, or abusing a retail worker in the hope that this will help deter offenders. Retail workers in Scotland already benefit from such a law, where this offence was introduced in 2021.
Retail business owners continue to need to assess the risks and consider what measures they can take to effectively protect their staff and business.
See: https://brc.org.uk/news/corporate-affairs/retail-crime-a-crisis-that-demands-action/
What’s your policy on scanning QR codes?
Since the COVID lockdowns, QR codes have become increasingly commonplace as a quick way to direct people to websites, to log into online video services on smart TVs and TV boxes, or to order or pay for goods and services.
But is your business protected from the risks that may come from criminals using malicious QR codes? Do you have a policy for your staff in place? What issues do you need to consider?
The National Cyber Security Centre (NCSC) have provided some guidance on the subject in a recent blog post.
They advise that QR code related scams are relatively small compared to other types of cyber fraud. The majority of QR code-related fraud usually happens in stations, car parks or other open spaces and often feature an element of social engineering, such as a criminal posing as a bank employee calling to continue the deception.
QR codes are increasingly being used in phishing emails, sometimes called ‘quishing’. This is because people are more suspicious of links in emails and so QR codes may more easily disguise a link to a malicious website. Also, security tools that detect phishing emails may not scan images and so let a QR code through.
Criminals are also aware that a person is likely to use their personal phone to scan a QR code. Personal devices don’t usually have the same security protections as an employer-provided computer.
NCSC make the following recommendations that could be used as the basis for a work policy on use of QR codes:
- QR codes used in pubs and restaurants are likely to be safe.
- Scanning QR codes in stations, car parks and other open spaces is likely to be riskier. Whenever you are being asked to provide what feels like too much information you should be suspicious.
- Exercise caution about scanning a QR code in an email. These types of quishing attacks are on the increase.
- Use the QR scanner that comes with your phone rather than using an app downloaded from an app store.
See: https://www.ncsc.gov.uk/blog-post/qr-codes-whats-real-risk
A reminder for businesses on waste recycling responsibilities
A Buckinghamshire-based company has recently made the news, not for their innovative products or services, but for their failure to adhere to regulations on recycling waste packaging.
Hi-Tech Coatings International Limited, located in Aylesbury, found themselves in hot water for neglecting their obligations under the Producer Responsibility Obligations (Packaging Waste) Regulations 2007. As a result of their oversight, the company has had to make a significant financial contribution of nearly £21,000 to a local charity, in addition to covering Environment Agency costs.
The company were proactive in making amends and showing how they will comply with the law in the future. The Environment Agency were willing to accept the company’s offer and did not proceed to prosecution in this case.
Berks, Bucks and Oxon Wildlife Trust are the beneficiaries of the company’s contribution. The money will be used to help protect local wildlife habitats and wetland areas in Buckinghamshire.
The regulations are designed to ensure that businesses take responsibility for the recycling of packaging waste. A senior technical officer for the Environment Agency, Jake Richardson, has said: “Any company handling more than 50 tonnes of packaging a year, and with turnover in excess of £2 million, must register with the Environment Agency or a packaging compliance scheme, and meet their responsibilities for recycling waste packaging.”
This financial penalty serves as a stark reminder of the importance for businesses to stay aware of their environmental responsibilities, particularly when it comes to waste management and recycling. By fulfilling their responsibilities for recycling waste packaging, companies not only mitigate financial and legal risks but also contribute to the preservation of natural ecosystems and the well-being of future generations.
See: https://www.gov.uk/government/news/buckinghamshire-firm-pays-heavily-for-packaging-oversight
Sustainable Farming Incentive receives thousands of applications
The Department for Environment, Food & Rural Affairs (Defra) has announced that more than 10,000 farmers across England have applied for the improved Sustainable Farming Incentive since it opened for applications in September.
The Sustainable Farming Incentive provides financial help to farmers for taking actions that support food production, farm productivity and resilience, while protecting and enhancing the environment.
Based on feedback received from farmers, the Incentive has been expanded and improved to include around 50 new actions that farmers can be paid for. The application process has also been made more straightforward and farmers have more flexibility now to choose which actions work best for them.
Farmers are being encouraged to apply now, and Defra are holding webinars in February and March, as well as a presence at upcoming agricultural shows throughout England.
For more information and to apply, see: https://farming.campaign.gov.uk/
Nature benefits from new legal requirement for developers
All major housing developments in England are now required to deliver at least a 10% benefit for nature. This Biodiversity Net Gain requirement, which was introduced in the Environment Act, is now a legal requirement for all new planning applications.
Biodiversity Net Gain means that a development needs to avoid harming nature, or if that is unavoidable, new habitats need to be created or existing ones enhanced so that the net result is more nature after a development than before. The gain is preferably to be made within the new site itself, but the requirements can also be satisfied by investing in nature sites elsewhere.
Measures are included in the new requirements to ensure that the Biodiversity Net Gain provides a lasting benefit to the environment over the long term. For instance, significant on-site and off-site gains will need a legal agreement with a responsible body or local authority to monitor the habitat improvements.
Many developers already work to improve nature in their developments, but the new requirements have been welcomed as a positive move in bringing nature back into towns and cities.
See: https://www.gov.uk/government/news/new-housing-developments-to-deliver-nature-boost-in-landmark-move