The unsolicited message used as bait is identical with the one previously used to deceive IRS recipients. The alleged customized link does not lead towards Her Majesty Revenue & Customs Web site, but to a Web page (registered on a Tuvalu islands .tv domain) The page also provides a link of a purported tax statement that the user should download and execute. However, upon clicking the user does not receive an e-form, but a cocktail of malicious payloads, employed earlier this week.”]
Source: https://www.bitdefender.com/blog/hotforsecurity/fake-hmrc-notice-of-underreported-income/