I received a similar one "from the Inland Revenue" a few weeks ago. Obviously fake - it was trying to get me to enter my bank details to "claim my tax refund". BINNED. I actually owed a few quid last time.
I received one purporting to be from "PayPal" today. Saying my latest transaction had failed to go through and wanting me to click on a link to retry. Seeing as it wasn't addressed to me personally and appeared in the inbox of a club website I run which has no PayPal account, it also went straight in the bin.
They never give up.