I've copied the email here, but won't follow the link purely incase there may be some form of virus on that page.
I'm assuming it is a scam, what are your thoughts?
HMRC Notification - Tax REFUND
From: "HM Revenue & Customs" Add to Address Book
Notification:
After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of:
£210
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
© Copyright 2007, HM Revenue & Customs. All rights reserved..
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