I have just found an email in my 'junk' folder
The sender is :
HM REVENUE AND CUSTOMS
RE : TAX RETURN
RECALCULATION OF YOUR TAX REFUND
HMRC 2013
LOCAL OFFICE No. 3819
TAX CREDIT OFFICER: Clare Brennan
TAX REFUND ID NUMBER: 381715260
REFUND AMOUNT: 244.79 GBP
there is an attachment for me to complete and return via email
I am presuming this is a SCAM - should I report it to anyone ??