An e-mail is being circulated claiming to be from HM Revenue saying that you have a tax refund, then asking you to 'click here' and give your bank details.
Below is a notice from HM Revenue on their web site.
HMRC would not inform customers of a tax rebate via email.
Do not visit the website contained within the email or disclose any personal or payment information.
Email addresses used to distribute the tax rebate emails include:
HMRC does not send out emails using these email addresses.