Be aware and don't reply.
I myself have received one of these messages that are circulating at the moment, stating that I still had an outstanding vehicle tax refund due to me. They provide a link to click on which makes it seem legitimate. However, I called DVLA to check and they said to delete it straight away. Please be aware and don't click any links sent via text.! If in doubt, go to their website and find the correct number to call.