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    That's what worrying about this one, it is quite convincing whereas most stick out like a sore thumb. I think the refund amount varies per email. This is what you get if you click on the link (perfect safe, it's from the HMRC website):

    http://www.hmrc.gov.uk/security/phish-scam-0109.pdf

    Such fake e-mails should be reported to HMRC on: phishing@hmrc.gsi.gov.uk

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