From: HM Revenue and Customs [email@example.com]
Date: 1 July 2015 at 11:36
Subject: Notice of Underreported Income
Taxpayer ID: ufwsd-000004152670UK
Tax Type: Income Tax
Issue: Unreported/Underreported Income (Fraud Application)
Please review your tax income statement on HM Revenue and Customs ( HMRC ).Download your HMRC statement.
Please complete the form. You can download HMRC Form herc
In this case, the link goes to bahiasteel.com/secure_storage/get_document.html however, the payload is Upatre leading to the Dyre banking trojan, as seen in this other spam run today.