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Don't ever click anything that tells you you have a rebate or anything from HMRC that has a link, they're very clear about that. Any email you get from HMRC that you have a notification means you have to log into your account to check. If you're PAYE rebates are usually done automatically if your payroll is competent.
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@Rich_G
Anyone had a fake email from hmrc miss Rich g got an odd one through say rebate of 600 due click link, looked fairly good but still a bit sus.