This is the very latest attempt by Cyber Criminals to con you into providing your bank details.  

The email purports to come from the Financial Services Authority and is replicated below.

"Financial Services Authority"   
To    
Subject   United Kingdom Banking Upgrade !
Date   05/01/2009 14:25 

Dear United Kingdom Banking Customers Upgrade

Due to concerns, for the safety and integrity of your bank
account we have issued this warning message.

It has come to our attention that your Bank account information needs to be
updated as part of our continuing commitment to protect your account in this year 2008 and to
reduce the instance of fraud on banking websites. If you could please take 5-10 minutes
out of your online experience and update your personal records you will not run into
any future problems with the online service.

Once you have updated your account records your bank account
service will not be interrupted and will continue as normal.

To update your Bank records
Please Click Here

Four you safety we will save ur ip adress

Thank You.

Accounts Management As outlined in our User Agreement, Your Bank will
periodically send you information about site changes and enhancements.

As you can see there are a few spelling and other gramatical errors.

This is a totally false communication, you should not answer and just delete the email.