Tax Rebate email. This has got to be spam surely?

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Couldn't decide where to post this so hopefully I get a good response. On Friday I received a very official looking email from HM Customs and Excise regarding a supposed tax reabte due to me. At first I thought 'wow' and checked it out, as they said I was due back £249 apprx to me. The site looks official and then you click on a link onto another part of the site, which also looks official and it starts asking for details including bank details to pay it in direct. This is where I was suspicious as whenever I have received a tax rebate I don't apply, but they get sent automatically via the normal post and paid by cheque. I checked about on the site, and all the links seemed to work and take me to genuine pages, so I decided to open a new tab and the HM site to check it out. It looks 99% the same, but the links are slightly to one side on the email version. Also the link in the address bar looks very suspicious, and not an official HM web page address. If I wasn't being alert over it though I probably wouldn't have given the address bar a second glance. The email was sent via hotmail and got into the actual inbox not the junk folder and had a genuine title to it, hence why I opened it. The question is now is I am 95% sure it is a con, and if it is it's a very clever one that could con many!! It is too realistic and how many might just give out their details as it is an 'official' site and they are due money. On the other hand I suppose that it could be genuine? But I do doubt it. I tried to call them up direct on Friday to check, but I couldn't get through and had to go out, so I cannot call them until tomorrow now, which I will do in the morning. Has anyone else had the same email and what are your opinions as I would be intersted to hear them. If this is a con, I think people need to be made aware of it so they don't start giving out details and getting scammed. Thanks :)