In order to encourage more taxpayer to file online, HMRC will no longer be automatically sending out paper tax return forms. For those unable to file online, paper forms can still be printed off from HMRC's website or requested by phone from HMRC.
HMRC is aware that some taxpayers are being targeted by scammers on the back of the coronavirus epidemic.
If you receive an email or phone call claiming to be from HMRC saying that you are owed a tax refund, which then asks you to click on a link or to give information such as your name, credit card or bank details, it is a scam. Please do NOT click on any links, but instead forward any suspicious emails to firstname.lastname@example.org and send suspicious texts to 60599.
HMRC has more guidance on its website.