Please be extremely careful when opening emails that claim to be from HMRC, these emails are a scam and have not come from HMRC. If you find an email with the below subject line (or similar) in your inbox, then please ignore the email.
Subj: [HRMC: IMMEDIATE ATTENTION] Your 2016 Tax Report!!
If you happen to open this email, please do not respond or open any attachments.
It is extremely rare for HMRC to contact via email and if HMRC do, it is never to ask for a direct payment or to provide any attachments or links.