Had this email yesterday
HM Revenue & Customs
Please Note: After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of 170£
Please submit the tax refund request and allow us 6-9 days in order to process it.
A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline.
To access the form for your tax refund,click here
When you press the click here it took you to another tax web site, and there was a form to fill in for your refund.
But it asked for your credit card details and security code numbers off the back.
I phoned the Tax people up and they said it was a scam, if you now click on the click now button you get directed to what looks like a chinese web site
The web site did look the part though