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    I've just had a similar message and with a semi-convincing headed letter attached. I'm sure no-one here would fall for it, but just to raise awareness:

    "Dear Applicant:

    Following an upgrade of our computer systems and review of our records we have investigated your payments and latest tax returns over the last five years our calculations show that you have made over payments of GBP 277.25

    Due to the high volume of refunds due you must complete the online application, the telephone help line is unable to assist with this application. In oder to process your refund you will need to complete the application form attached to this email.Your refund may take up to 3 weeks to process please make sure you complete the form correctly.

    NOTE: If you've received an Income Tax 'repayment' it will either be following a claim you've made or because HM Revenue & Customs (HMRC) has received new information about your taxable income or entitlement to allowances. The refund may come through your tax code or as a payment and could relate to the current tax year or earlier years.

    An Income Tax repayment is a refund of tax that you've overpaid. So, if you've paid too much tax for example through your job or pension this year or in previous years HMRC will send you a repayment. You'll get the repayment by bank transfer directly to your credit or debit card.


    HM Revenue & Customs"

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