SMALL businesses in Glasgow about to submit their tax assessments online are being warned to beware of an internet scam.

Fraudsters, posing as HM Revenue and Customs officials, are sending e-mails requesting confidential financial information to issue a tax rebate.

Elaine Dyer, partner of Glasgow chartered accountants Martin Aitken and Co, said a number of her clients have already received the bogus e-mail.

And she fears others will be targeted as the January 31 deadline for tax returns approaches.