'Dear tax payer, <-- Aside from the fact they have your name, it should be Tax Payer.
We hereby call your attention to your tax refund that has accrued up to Ј1,453.27 GBP. <-- "We call your attention to" is wrong. "That" should be "which". If they've given an exact figure, why say "up to"? Finally, we never use the initials GBP in the UK. We also have a pound sign, which Nigerian scammers' keyboards often lack. And who uses the word "hereby" any more?
We advise that you respond in order to begin the process of your tax refund. <-- A genuine email would simply give instructions.
If you do not respond, your tax refund process will not be carried out. <-- And the usual scammer threat of losing the money.
To begin process, download and open the attachment in this mail and
follow the direction to complete your tax refund process. ' <-- To begin THE process. Also, follow the DIRECTIONS (with an s) and they've repeated the word process at the beginning and the end.
A genuine email would have been (should have been!) vetted by several people designed to remove content like this, in the phenomenally unlikely chance of being sent out in the first place. It should be more than spelling that draws your attention to scam messages.
Frankly, the fact that you're a student and that you nearly fell for this suggests that you can't exactly be studying anything particularly taxing in the first place. (Pun not originally intended but after consideration kept).
seriously, stop and think for a moment.......
