I hope you know that HMRC never issue tax refunds by email. They send you an official letter. The link in this email goes to http://www.ialp.org.br/creche/images/hmrc/hmrc/refundportal.htm – which I’m sure you can see is not the real HMRC website.
NEVER click on a link in an official looking email. ALWAYS enter the web address of the site (HMRC, bank, Paypal etc) directly into your browser.
After the last annual calculations of your fiscal activity, we have determined that you are eligible to receive a tax refund of 988.50 GBP. Please submit the tax refund request and allow us 2-3 days in order to process it.
Click Here to submit your tax refund request.
Note : A refund can be delayed a variety of reasons, for example submitting invalid records or applying after deadline.
HM Revenue & Customs