A scam e-mail purporting to be from HMRC is being sent to people in the Lincolnshire area. The e-mail suggests that the recipient is entitled to a tax refund and invites them to complete a tax return form by clicking on a link within the e-mail. THIS IS A SCAM AND NOTHING TO DO WITH HMRC. PLEASE DO NOT CLICK ON ANY LINK BUT PASS THE DETAILS TO ACTION FRAUD VIA THEIR WEBSITE REPORTING FACILITY AT www.actionfraud.police.uk