I've just opened one that went to my inbox and it was so convincing. Luckily I'd just checked online banking and dvla had taken my payment out.
The scam says you can be fined £1000 if you don't pay your tax. It doesn't say your name though and didn't even say my car reg. Has a link to pay the tax.
I can imagine people falling for it though.
I forwarded it to [email protected]