I've had all sorts of scam emails trying to get me to hand over my bank details in the past.
This one though is a new twist on the theme. The fact that the link takes you to www.nanodaddy.com rather than an official Government website is a bit of a giveaway as is the fact that the refund is for more tax than I actually paid!
Tax Refund Notification
After the last annual calculations of your fiscal activity, we have determined that you are eligible to receive a tax refund of 4500.00 GBP. Please submit the tax refund request and allow us 2-3 days in order to process it.
Click Here to submit your tax refund request
Note : A refund can be delayed for variety of reasons, for example submitting invalid records or applying after deadline.