If you bank online and the scam e-mail purports to come from your own bank, check on your bank's website for its recommendations on what to do.
Obviously, NEVER divulge PIN or other personal details to these scammers and NEVER open an attachment.
There is an e-mail address I send them to, which is:
[email protected]
I just click the 'forward' option and send them straight off, then delete from my inbox and outbox AND check they've been completely deleted from the 'deleted items' box.
Hope this helps.