We got an HMRC tax rebate out of the blue – what’s going on?

HMRC says customers can make tax refund claims online at gov.uk or via post. Photograph: Radharc Images/Alamy

I wish to bring to your attention what seems to me to be an income tax refund scam.

My daughter SW received a letter out of the blue from HM Revenue & Customs (HMRC) telling her that she was entitled to a tax refund of £60.40 and that a cheque had been sent to Ensign Advisory.