HMRC Application Repayment of Input Tax

Alert Summary:

HMRC Application {application@hmrc.gov.uk} Repayment of Input Tax with an attached malicious ZIP file.

Headers:

From: "HMRC.gov.uk" {application@hmrc.gov.uk} Subject: HMRC Application

Message body:

Please print this information, sign and send to application@hmrc.gov.uk. Date Created:     22 January 2015 Business name:   xxxxxx.co.uk Acknowledgement reference:  4707577 VAT Registration Number is 4707577. Repayment of Input Tax Before the business starts to make taxable supplies they may provisionally claim repayment of VAT they are charged as input tax. The general rules about VAT, including Input Tax, Partial Exemption, are explained in VAT Notices 700 and 706, available on the HMRC website Repayment of VAT as input tax is subject to the condition, provided for by the Value Added Tax Act 1994, Section 25(6), that HMRC may require them to refund some or all of the input tax they have claimed, if they do not make taxable supplies by way of business, or the input tax they claimed prior to a period in which they make taxable supplies in the course of business does not relate to the taxable supplies they make. Change of Circumstances If your client no longer intends to make taxable supplies, or there is any other change of circumstances affecting their VAT registration (including any delay in starting to make taxable supplies), they must notify HMRC within 30 days of the change. If the application included an enquiry about:     the Flat Rate Scheme     the Annual Accounting Scheme     an Economic Operator Registration and Identification (EORI) number HMRC will send your client more information about this separately What next? Your client will receive their Certificate of Registration (VAT4) in the post in due course. Your client can find general information about VAT and a guide to record keeping requirements by following one of the links below. General information about VAT Keeping records for business By law, your client must send their VAT returns to HMRC online and make any payments due electronically. Before they can submit VAT returns to HMRC online they'll have to enrol for the VAT online service. Further information on how to do this can be found on the HMRC website If you will be completing and submitting the online VAT returns on your client's behalf, you will have to enrol for the VAT for Agents online service and be authorised to act as their agent before you can do this. If you will be completing and submitting the online VAT returns on your client's behalf, you will have to enrol for the VAT for Agents online service and be authorised to act as their agent before you can do this. If your client uses someone other than the person who is authorised to submit VAT returns online to do their books, such as a tax advisor or agent and they are happy for them to speak to HMRC on their behalf, your client must authorise them to do so. Your client will need to complete and send a form 64-8 Authorising Your Agent to HMRC. To download a copy of the form, follow the link below.

Attached to the email is a Zip file:

Application_4707577.zip

Inside the Zip file is a windows executable: (Note the double extension)

Application_891724.pdf.exe

MD5 Hashes:

b2cdef905b8c9fa7d018190e1a6ada5b [1]

Malware Information:

VirusTotal Report [1] (hits11/57 Virus Scanners) Malwr Report [1] Hybrid Analysis Report  [1]

Cheers,

Steve
Sanesecurity.com