Just a quick note to watch out for emails like this one I received supposedly from HMRC this morning.
Hovering over the links in the email shows me it's actually trying to send me to recivetaxrefund .xf .cz - quite different to hmrc.gov.uk!
It also doesn't have a "to" address - and the fact that it says it's sent from rebate@hmrc.gov.uk doesn't mean anything (except for it's surprising Google let it though into my Gmail account).
What would happen if you clicked on the links in the email? Well I really don't know. And I'm not about to try and find out to tell you! But it could try to download a virus to your computer, or just take you somewhere you don't want to go.
I've had a few of these lately - differing from the normal Paypal/HSBC ones. Another tricksy one last week was supposedly from LinkdIn... which I'll admit I did click on without reading it properly and Kaspersky promptly detected it was trying to download a Trojan to my computer!