I got a kick out of this one. Notice the copyright information at the end...

HM.Revenue​.&.Customs@​HMRC.verizo​n.net
To: joe-offer


TAX RETURN FOR THE YEAR 2012
RECALCULATION OF YOUR TAX REFUND
HMRC 2012
LOCAL OFFICE No. 3819
TAX CREDIT OFFICER: Kathy Donnelly
TAX REFUND ID NUMBER: 381716209
REFUND AMOUNT: 389.46 GBP

Dear Applicant joe-offer

I am sending this email to announce: After the last annual calculation of
your fiscal activity we have determined that you are eligible to receive a
tax refund of 389.46 GBP

After completing the form, please submit the form by clicking the SUBMIT
button on form and allow us 5-9 business days in order to process it.

Our head office address can be found on our web site at HM Revenue & Customs:

http://www.hmrc.gov.uk

Sincerely,

Kathy Donnelly,
HMRC Tax Credit Office
Preston
TAX REFUND ID: UK681716209-HMRC

© Copyright 2013, HM Revenue & Customs UK All rights reserved.

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Gee, I don't see a copyright notice on the real Website of HMRC.gov.uk