The UK Government HM Revenue and Customs department has guidance to help identify or report tax refund and rebate scams, as well as HMRC related phishing emails and bogus text messages. Probably worth adding the addresses used to distribute the tax rebate scam emails into your spam filters.
See: http://bit.ly/HMRC-phishing-examples
See: http://bit.ly/HMRC-phishing-examples
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