This email with the subject "HM Revenue & Customs - Notification" was received in one of Scamdex's honeypot email accounts on Sun, 25 Jul 2010 15:15:29 -0700 and has been classified as a Generic Scam.
The sender was "HM Revenue & Customs"<firstname.lastname@example.org>, although it may have been spoofed.
Dear Customers, Please Note: After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of Ј170 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 please submit the form attached to confirm the refund.