Message important for you! You have a tax refund of £ 241,76 GBP still pending! We have been unable to credit the funds on your account.”
Their email address showed as:HM Revenue & Customs <email@example.com>
Honestly! Even if the email address hadn’t been visible, the dodgy English in the subject field would have made it an obvious scam: “Enquiry from HMRC urgent for you! You have a tax refund of £ 241,76 GBP still pending!”.
Reported to HMRC.