HMRC phishing scam. This is one example of the scam email. we have found various different versions
"Thank you for your registration details which have been recorded for email alerts purposes only. We expect to send you three email alerts a year - February, May and December. These will give you the links to the latest Employer Bulletin and HMRC PAYE Tools (previously the Employer CD-ROM).HMRC may also issue other messages throughout the year. Please complete all relevant sections of the attached application form and attach the appropriate documents to confirm your identity. Reply to this email as this mailbox is monitored for incoming mail."
HMRCdoc.zip contains trojan+horse+generic_r.DLZ
Trojan horse Generic_r is a malicious application that allows hackers to remotely access you computer system letting them modify files, steal personal information and install more unwanted software. These kinds of threats, called Trojan horse, must be sent to you by someone or carried by another program. They may also arrive thanks to unwanted downloads on infected websites or installed with online games or other internet-driven applications. Most Trojan horses can be detected and removed by AVG. Trojan horse Generic_r is currently ranked 45 in the world of online malware, affecting between 500,000 and 1,000,000 users, in 93 countries