This email with the subject "Tax Refund Notification !" was received in one of Scamdex's honeypot email accounts on Wed, 07 Dec 2011 11:35:40 -0800 and has been classified as a Generic Scam.
The sender was "HM Revenue & Customs" <email@example.com>, although it may have been spoofed.
HM Revenue & Customs has identified an error in the calculation of your tax from the last payment, amounting to Â 1,400.00. To return the excess payment, please click "Claim My Refund" below:
How to return itself have not changed, only the format of what you claim and how you get paid back from HMRC has changed digitally.
We are here to Ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.
HM Revenue & Customs Refund Department