HM Revenue & Customs (HMRC) said the sites had been sending sent out e-mails enticing people to make tax reclaims.
In reality the scammers wanted people to hand over details of their bank accounts to steal their money.
HMRC said some fraudsters had become more brazen, phoning people at home and asking for their bank card details.
“Victims risk having their bank accounts emptied and their personal details sold on to other organised criminal gangs,” said Chris Hopson at HMRC.
“We only ever contact customers who are due a tax refund in writing by post.
“We never use telephone calls, e-mails or external companies in these circumstances,” he added.
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