It makes me mad that people do this, and even worse can trick people into giving away their details! Here's some contacts and information about what to do if you think you've received an email like this.
OnGuardOnline.gov
"Phishing
Forward spam that is phishing for information to spam@uce.gov and to the company, bank, or organization impersonated in the phishing email. Most organizations have information on their websites about where to report problems. You also may report phishing email to reportphishing@antiphishing.org. The Anti-Phishing Working Group, a consortium of ISPs, security vendors, financial institutions and law enforcement agencies, uses these reports to fight phishing.
If you believe you've been scammed, file your complaint at ftc.gov, and then visit the FTC's Identity Theft website at ftc.gov/idtheft. Victims of phishing can become victims of identity theft."
eHow - How to report a suspicious site
Direct.gov.uk - Beware of spoof emails and phone calls
Contact HMRC
If you have an email you believe to be a scam forward it to HM Revenue and Customs email address at domains@hmrc.gsi.gov.uk
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