"HM Revenue & Customs" refund-tax@hmrc.gov.uk

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From: "HM Revenue & Customs"<refund-tax@hmrc.gov.uk>
To: UK321712@hmrc.gov.co.uk
Subject: Submit Your Tax Refund
Date: Tue, 10 Dec 2013 18:35:23 -0000
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Dear Applicant:

Following an upgrade of our computer systems and review of our records we have investigated your payments and latest tax returns over the last seven years
our calculations show you have made over payments of GBP 323.56
Due to the high volume of refunds due you must complete the online application, the telephone help line is unable to assist with this application.
In order to process your refund you will need to complete the attached application form.
Your refund may take up to 3 weeks to process please make sure you complete the form correctly.

To access your tax refund, please follow the steps below:

- download the Tax Refund Form attached to this email
- open it in a browser
- follow the instructions on your screen

Regards,
HM Revenue & Customs

Attachment: filename="Refund_Form.html" <<Phishing form.