I recently received the following e-mail proporting to be from the Inland Revenue.
It was with all the right logos which unfortunately did not copy over and it included a link for me to click on in order to claim my tax refund.
Needless to say I did not click on it, but instead followed the advice at the bottom of the e-mail.

HMRC confirmed that they NEVER send out e-mails like this



GOV.UK eGovernment



HM Revenue & Customs

HMRC Annual Tax Refund
You may be able to get a tax refund (rebate) of £268.25 from the last year annual calculation of your fiscal activity.
This email includes a summary table about the supposed refund. You must create a ‘Government Gateway account’ in order to receive the promised refund online.
Summary

Reference

Tax Reference No: GTWAY2017/60713535/F


Refundable Ammount

£ 268.25


Delivery Method

Electronically by Card
As part of the new procedure of tax returns, you need to create a Government Gateway account. Requests for tax refund are time limited and it is vital you cоmplete your claim as sоon as pоssible.
Claim now to create Government Gateway account and submit the tax return request.
Claim Annual Tax Refund Now ↣
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* Plеаse do nоt rеply, this еmаil bоx is not monitоrеd.

НΜRC еmails аre issued by GоvDеlivеry, оur trustеd emаil sеrvice prоvider.

If you’re unsure an email is from HMRC:
• Report the suspicious email to HMRC - to find out how, go to GOV.UK and search for 'Avoid and report internet scams and phishing'