This email with the subject "Tax Refund" was received in one of Scamdex's honeypot email accounts on Mon, 13 Oct 2014 06:04:11 -0700 and has been classified as a Employment/Job Scam.
The sender was "HM Revenue - Online Services"<firstname.lastname@example.org>, although it may have been spoofed.
Dear customer, We inform you that we have not yet received your part the "Certification Form" duly completed nor the supporting documentation. Complete the form on-line security in the format (ZIP.file) attached to this e-mail Please submit the tax refund request and allow us 1-3 days in order to process it. A refund can be delayed for a variety of reasons. As example, for submitting invalid records or applying over the deadline. Thank you for choosing our service. HM Revenue & Customs: Online Services