I received an unsolicited email from a company I have never heard of, called Spencer Humphries [warning — do not fill out their form!].

It was sent to my business email address. I have no idea who these people are, have no relationship with them. The subject line was, “Staying Alive (UK) Ltd — R&D Tax Credits Qualification”, which is indeed the correct company name. They must get the list from somewhere. See the main image below included in the email.