This could catch a few people out as in the original it has the HMRC logo.
GOV.UK GOV.UK
HMRC Logo
HM Revenue & Customs
Dear
howardmcs@hotmail.co.uk ,
We are sending this email to announce that after the last annual calculation of your fiscal activity we have determined that you are eligible to receive a tax return of £210.46. In order to receive your refund, you need to create a Government Gateway account.
If you don't create a government gateway account, you will not receive your refund.This email was sent from a notification-only address that cannot accept incoming email. Please do not reply to this message.
Ruth Owen
Personal Tax Director General