This email with the subject "***SPAM*** Overpaid Tax RETURN" was received in one of Scamdex's honeypot email accounts on Sat, 07 Dec 2013 01:17:34 -0800 and has been classified as a Generic Scam.
The sender was REFUND@hmrc.gov.uk, although it may have been spoofed.
A tax refund of 640.20 GBP - Still Pending. Due to invalid account record, we were unable to credit your account. Please submit a verified tax refund request.
A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline. Click the "Refund Me Now" link below and follow the on screen step in order to have process your request.
NOTE: For security reasons, we will record your IP Address, the date and time. Deliberate wrong inputs are criminally pursued.
Refund Me Now