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Subject: Tax Refund
From: refund@hmrc.co.uk <refund@hmrc.co.uk>
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   Tax Refund Notification!

   A tax refund of 397.50 GBP - Still Pending. Due to invalid account
   record, we were unable to credit your account. Please submit a verified
   tax refund request.
   A refund can be delayed for a variety of reasons. For example
   submitting invalid records or applying after the deadline. Click the
   "Refund Me Now" link below and follow the on screen step in order to
   have process your request.

   NOTE: For security reasons, we will record your IP Address, the date
   and time. Deliberate wrong inputs are criminally pursued.
   [1]Refund Me Now
   HMRC

References

   1. http://167.142.156.140/test/asd/hm/rc/