As a point of principle I always forward the offending emails to the security section of which ever bank is being 'phished.' I do so because the sooner the source is identified and stopped, they will keep being sent. The security contacts are readily available on the bank web sites. I have been advised, as Skidzy notes, never click the link and immediately delete the email.
Hi skidzy - always worth a mention on this forum. A couple of weeks ago I had four, supposedly from the Nationwide, all within a week. Did they expect me to eventually cave in and click the link? Well, they were disappointed. As Salut says I forwarded them to the appropriate security division.