The Inland Revenue don’t email you if you are entitled to a refund, they write to you. They don’t ask for you bank details, you have to phone them and request a refund.
This is just a scammer who is hoping you will give them your credit card details.
After the last annual calculation of your fiscal activity, we have determined that you are eligible to receive a tax refund of 965.80 GBP. Please s_ubmit the tax refund request and allow us 5-7 days in order to process it.
Click the “Refund Me Now” link below and follow the on screen step in order to have us process your request.
Note : You will need to provide a valid bank account in which the funds will be payed to. A refund can be delayed for some reasons, for example submitting invalid records or applying after deadline.
HM Revenue & Customs