If you receive an email that says you are due a tax rebate from HMRC, this will be a phishing (fraudulent) email and will not be from HMRC.
DO NOT CLICK ANY LINKS IN THE EMAIL OR GIVE ANY PERSONAL DETAILS THROUGH ANY LINKS VIA THE EMAIL.
HMRC never send notifications of a tax rebate by email, or ask you to disclose personal or payment information by email.
The following website from HMRC lets you know what to look out for, listing some of the more common fake emails and the fake email addresses they come from.
If you have any concerns about an email, do not click any of the links in the email.
If you have received an HMRC related bogus email, forward it to the following email address, and then delete the email:
C & GB Associates -
Tel & Fax: 01845 525502