He said Revenue and Customs would never send an e-mail to anyone saying that they are due a refund, but would instead contact them in writing.

BBC: Tax form

We have also developed COSAC-AWB (Air Way Bill) and COSAC-Customs, to facilitate the industry adoption of digital air way bills and eventually e-freight.

FORBES: The Decade of the CIO is Here - The Beyond CIO Series

Martin McDonnell from Revenue and Customs said anyone who received the e-mail should not open any links but should send it to them.

BBC: Tax form

The e-mails, claiming to be from the Revenue and Customs, tell the recipient they are due a tax refund.

BBC: Tax form