Subject: Important Notice: Tax Refund

From: "HM Revenue & Customs" <[email-masked]>
Date: Sat, 29 May 2010 03:02:10 -0700

Tax Refund Notification

Our record indicates that you have overpaid tax. Therefore, eligible to
receive a tax refund of 380 GBP

To reclaim overpaid tax you must submit a tax refund request and allow us
2-3 weeks in order to process it.

In order to process your refund you will need to complete the attached
application form. Download the attached form with this email and complete
the form.

When might you have overpaid tax through your job?

You may have paid too much tax if:

* you started a new job and had an emergency tax code for a while
* your employer was using the wrong tax code
* you were only employed for part of the year
* you're a student who only worked at holiday times and didn't complete
form P38S Student Employees
* you had more than one job at the same time
* other income you have which we tax through your tax code eg
savings/investment income has reduced since you last told HM Revenue &
Customs (HMRC) about it - which means the amount of income included in
your tax code is too high
* you stopped working and didn't get any taxable earnings or benefits for
the rest of the year
* your circumstances changed - for example you changed from full to
part-time working or became self-employed

Note : A refund can be delayed a variety of reasons, for example
submitting invalid records or applying after deadline.

Yours Sincerely,

HM Revenue & Customs