Nigerian email scammers have started posing as the Inland Revenue in order to extract financial details from the unwary, the FT reports.

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The '419 fraudsters', so called because of the clause in the Nigerian criminal code the practise contravenes, are using Revenue headed notepaper to target British nationals living overseas. Their emails purport to be sent by the Inspector of Taxes from an office in Cheltenham.

The letters read: 'Regulations require we obtain confirmation from you that you remain Not Ordinarily Resident in the UK in order to continue to pay interest on your accounts without deducting UK tax. Please would you therefore complete the enclosed questionnaire or we will be required to deduct UK tax from any future interest paid.'

They give as an address for the return of the questionnaires Kensington House, Imperial Square in Cheltenham, a genuine forwarding office.

The revenue has written to Members of the Forum of Expatriate Tax, a group of accountants which advises expatriates, urging people not to answer the letters and to forward them to police.