Please be careful of any e-mail with "Tax Overpayment: Overpayment Refund" as the subject.
This e-mail has an attachment which would be dangerous to open.
If you look carefully it is addressed to "undisclosed recipients" which would never come from Customs.
Content of e-mail is as follows.
"HM Revenue & Customs
Alexander House
Southend on Sea
Essex
SS99 1AA
Re: Tax Refund Notification
Our record indicates that you have overpaid tax. Therefore, eligible to
receive a tax refund of GBP580.
To reclaim overpaid tax you must submit a tax refund request and allow us
2-3 weeks in order to process it.
In order to process your refund you will need to complete the attached
application form. Download the attached form with this email and complete
the form.
When might you have overpaid tax through your job?
You may have paid too much tax if:
* you started a new job and had an emergency tax code for a while
* your employer was using the wrong tax code
* you were only employed for part of the year
* you're a student who only worked at holiday times and didn't complete
form P38S Student Employees
* you had more than one job at the same time
* other income you have which we tax through your tax code eg
savings/investment income has reduced since you last told HM Revenue &
Customs (HMRC) about it - which means the amount of income included in
your tax code is too high
* you stopped working and didn't get any taxable earnings or benefits for
the rest of the year
* your circumstances changed - for example you changed from full to
part-time working or became self-employed
Note : A refund can be delayed a variety of reasons, for example
submitting invalid records or applying after deadline.
Yours Sincerely,
HM Revenue & Customs"
