LONDON — A phishing attack that targets victims of HM Revenue and Customs data scandal, with a fake offer of a tax refund, has been discovered by a security software firm.

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 U.K.’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