Date: Tue, 12 Nov 2013 05:29:28 -0500 [05:29:28 EST]Perhaps the spammers were as irritated by the overblown mail footer as I was. Anyway, there's a ZIP file called HMRC_Message.zip which in turn contains a malicious executable HMRC_Message.exe which has a VirusTotal detection rate of 12/47.
From: "firstname.lastname@example.org" [email@example.com]
Subject: You have received new messages from HMRC
Please be advised that one or more Tax Notices (P6, P6B) have been issued.
For the latest information on your Tax Notices (P6, P6B) please open attached report.
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Automated analysis tools   show that it attempts to communicate with alibra.co.uk on 184.108.40.206 (UKfastnet Ltd, UK) and then it attempts to download additional components from:
a1.exe has a detection rate of 16/47, and Malwr reports further HTTP connections to:
dot.exe has a much lower detection rate of 6/47, ThreatExpert, ThreatTrack [pdf] and Malwr report various types of activity including keylogging and credential harvesting. There are also many, many HTTP connections to various hosts, I suspect this is attempting to mask the actual C&C servers it is connecting to.
a1.exe downloads several more files, all of which appear to be the same. The VirusTotal detection rate for these is 5/47, Malwr reports several attempted IP connections that look a bit like peer-to-peer Zeus.