There are many forms of e-mail and web viruses. Some are more believable than others. Like the example below, posing as HMRC they are offering a refund which is available by clicking on the PDF attachment:
From: refund@ <hmrc.co.uk [email protected]>
Email subject line: BBB assistance Re: Case # 68708697
Tax Refund Notification!
A tax refund of 397.50 GBP – Still Pending. Due to invalid account record, we were unable to credit your account. Please submit a verified tax refund request. A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline. Click the “Refund Me Now” link below and follow the on screen step in order to have process your request.
NOTE: For security reasons, we will record your IP Address, the date and time. Deliberate wrong inputs are criminally pursued. Refund Me Now