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An Email with the Subject "Tax Refund Notification !" was received in one of Scamdex's honeypot email accounts on Mon, 02 Jan 2012 12:48:04 -0800 and has been classified as a Generic Scam Email. The sender shows as "HM Revenue & Customs" <refunds@hmrc.gov.uk>.
The email address was probably spoofed. Do not reply to or contact any persons or organizations referenced in this email, or follow any URLs as you may expose yourself to scammers and, at the very least, you will be added to their email address lists for spam purposes.
Dear Customer,
HM Revenue & Customs has identified an error in the calculation of your tax from the last payment, amounting to  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.
Best Regards,
HM Revenue & Customs Refund
Department
Dear Customer,
HM Revenue & Customs has identified an error in the calculation of your tax from the last payment, amounting to  1,400.00. To return the excess payment, please click "Claim My Refund" below:
Claim My Refund
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.
Best Regards,
HM Revenue & Customs Refund
Department