Warnings have been repeated about an e-mail phishing scam in which recipients are told they are due a tax refund and asked to fill in an online form with bank or credit card details.

BBC: Online tax returns 'popular ahead of deadline'

He said Revenue and Customs would never send an e-mail to anyone saying that they are due a refund, but would instead contact them in writing.

BBC: Tax form

Section 6532(a)(1) indicates that the mailing of the Notice of Claim Disallowance by certified or registered mail triggers the beginning of the two-year limitations period in which the taxpayer can bring a suit for refund.

FORBES: When It Comes to the Two Year Statute - You are on Your Own