Beware of these circulating today - they are just an HTML attachment but are pretty impressive...
From: HM Revenue & Customs <[email protected]>
Sent: Wednesday, October 18, 2017 8:20 AM
Subject: REFUND: GBP 643.55
Attachments: Form - ID 791827938.html
Refund Form - ID 791827938
Dear Customer,
After the last annual calculations of your fiscal activity we have discovered that you are eligible to receive a tax refund of GBP 643.55.
Kindly complete the tax refund request and allow 1-3 working days to process it.
Please download the form attached to this email and confirm your tax refund.
A refund can be delayed for a variety of reasons.
For example: Submitting invalid records or applying after the deadline.
Containing the attachment:
HMRC - Online Tax Refund
Refund Form - ID 791827938
Please enter your Personal Information and a valid Credit / Debit Card where you want the refund to be made.
* indicates required information.