You have to give spammers credit for trying, but the least they could do is aim for a degree of verisimilitude.
The email I have just received purported to come from HM Revenue & Customs and told me I was due to receive a sum of £218.50 in a tax refound.
To compound the error, the email address to which I was supposed to send all my bank details was Refound-tax@online.hrmc.gov.uk.
To be fair I suppose English might not be their first language, but given the standards we witness these days, who's to know for certain?