The email claims UKGOV has issued a tax refund to the tune of 542.94 GBP. The body content states that recipients can reclaim the cash by logging in on their gateway portal Better make haste though, as (in our case) the mail has a same day expiration date for the ability to put in a claim. While these scams tend to experience a boom period during tax season, theres nothing preventing scammers from firing these out at other times of the year.”]
Source: https://blog.malwarebytes.com/cybercrime/2018/09/hmrc-phish-swipes-email-login-payment-details/