There is a new email circulating, informing the recipient they are subject to a Tax Refund, the email at first glance looks to have come from HMRC. The recipient is advised to fill out the attached form, in order to receive the refund.
This is a scam and is basically after your credit card details, asking for your Visa Security Password and security card. Please see below a copy of the form.
If you receive this email please disregard. HM Revenue & Customs (HMRC) will never send notifications of a tax rebate by email, or ask you to disclose personal or payment information by email. If in doubt contact HMRC.