You cannot use JavaScript variables or functions directly in your html markup this way. What you can do is first define your iframe and then set its source from JavaScript:
<iframe id="showskill" scrolling="yes" height="350" width ="350" src=""></iframe> <script> document.getElementById("showskill").src = "http://localhost/POSkill/skillshow.aspx?user_id="+ ReturnURL(); </script>
There are several other ways to achieve something similar, but I really don't want to go through them when I'm not sure what your context is.
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