Your request for a deferral of VAT payments due to coronavirus (COVID-19) has been rejected.
Summary of reject justification: “the claimant is in arrears”.
Please see the document attached for more details and a full report on your application.
We have also included the application you made in original.
See the document attached for contact information regarding your case officer.
IMPORTANT: the password required to open the document is: vatpaymentshmrc
These emails tend to contain .zip files which are used by scammers to obtain your personal and bank details.
HRMC update their guidance on the emails/communications they do send and also how to avoid scammers at the following address: https://www.gov.uk/report-suspicious-emails-websites-phishing/report-hmrc-phishing-emails-texts-and-phone-call-scams