Toralv Dirro, a security strategist at McAfee Avert Labs, believes that this is down to greater security awareness on the part of UK consumers.
"It is first time that we have seen this kind of phishing attack," he told vnunet.com. "The IRS gets hit by this kind of attack all the time, but it is much less common in the UK."
The phishing attack uses a spoofed email header claiming that the message comes from HMRC. It informs the recipient that they have a tax rebate of £215 waiting, and asks for bank account details.