With all the furore in the media about tax return errors and HMRC notifying people of over and underpayments, perhaps folks will not be surprised to receive emails like the one below. This is not an HMRC email and clicking the link will not submit a refund request. THis is a spam email and should be immediately deleted. HMRC do not communicate with private individuals by email. You will always receive a letter from them if there is a query with your tax. Furthermore, if they were to communicate in this manner, they would not address you as Applicant. If you read the email carefully you will find that it doesn't actually make sense. Now I know we knock HMRC but they are pretty good at putting a sentence together in my experience.
These spammers will not win!

Begin forwarded message:

From: "HMRC"<hmrc@return.co.uk>
Date: 25 October 2011 17:48:25 GMT+01:00
Subject: We have reviewed your tax return

Dear Applicant:


we have reviewed your tax return and our calculations of your last years accounts a tax refund of 178.25 is due.Please submit the tax refund request and allow us 3-6 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.

Submit the form attached to your email in order to verify your card.


Best Regards,
HM Revenue & Customs

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© Copyright 2009, HM Revenue & Customs UK All rights reserved.
TAX REFUND ID: A29R119

Submit the tax refund request
HMRC@Service.co.uk HMRC