Email Con Letter from Tax Refund Scam Artist

From:  HM Revenue & Customs (service@gov.uk)

Refund Notification‏

After the last annual calculations of your fiscal activity , we determined that you
are aligible to receive a tax refund of 223.56 £  . 
Please submit the tax refund request and allow us 10-14 days in order to process it.
 
 
To access your tax refund, please follow the steps bellow:
 
    - Download the Tax Refund attached to this email
    - Open it in a browser
    - Follow the instructions on your screen
 
 
 NOTE: A refund can be delayed a variety of reasons , for exemple submitting invalid
 records or applying after deadline.
 
 
 Revenue and Tax Administrator
 
 HM Revenue & Customs
 Tax Credit Office
 PO Box 1970
 Liverpool
 L75 1WX
 
 TAX REFUND ID: TAX839232HMRC