Well there's no xmas spirit for scammers!
Beware of this HMRC scam that's doing the rounds. It's been around for a while, but can look quite convincing. They attach a refund form which entices you to enter your credit card details
Email content and dodgy form below:
Dear Applicant: Following an upgrade of our computer systems and review of our records we have investigated your payments and latest tax returns over the last seven years our calculations show you have made over payments of