In the last few days texts have been sent from the phone number 07310394604 advising customers to contact HMRC. These texts are part of a scam, in which the link included in the text directs you to a malicious phishing site.
This number was first reported on Twitter on the 15th of September 2020.
Original SMS message pic.twitter.com/m8QCx1TDXZ
— Jake (@JCyberSec_) September 15, 2020