McAfee has uncovered a phishing attack that targets victims of HM Revenue and Customs data scandal, with a fake offer of a tax refund.

In November 2007, Chancellor Alistair Darling admitted that the HM Revenue and Customs had lost computer discs containing the confidential details of 25 million child benefit recipients, including bank and building society details, NI numbers, addresses and child records, in what is UK's worst-ever data breach.

On Friday security solutions firm McAfee said it has discovered a phishing attack that targets the victims of the HMRC data loss scandal by offering the recipient the opportunity to claim a tax refund of £215 from the government.

The email, which McAfee said preys on citizens' desire to be compensated for the government losing their data, contains a link to a suspect website.

"Recent high profile data loss incidents have left the public more vigilant about handing over information that has any link to HMRC, so this may not be the most thoroughly considered phishing attack," said Greg Day, McAfee security analyst.