A whole series of emails with slightly different subjects all to do with Successful Receipt of Submission pretending to come from HM Revenue & Customs in some way that eventually downloads Nymaim Trojan
Some of the addresses I have received from are:
- HMRC Government <firstname.lastname@example.org>
- HM Revenue & Customs <email@example.com>
- HMRC Gateway <firstname.lastname@example.org>
These all come from either 220.127.116.11 or 18.104.22.168 or 22.214.171.124 AS197695 Domain names registrar REG.RU, Ltd
Some of the subjects include:
- Successful Form of Online Submission for Reference 37********
- Successful Receipt of Submission
Remember many email clients, especially on a mobile phone or tablet, only show the Name in the From: and not the bit in <domain.com >. That is why these scams and phishes work so well.
They use email addresses and subjects that will entice a user to read the email and open the attachment. A very high proportion are being targeted at small and medium size businesses, with the hope of getting a better response than they do from consumers.
You can now submit suspicious sites, emails and files via our Submissions system
HMRC has not been hacked or had their email or other servers compromised. They are not sending the emails to you. They are just innocent victims in exactly the same way as every recipient of these emails
These all have links in the body of the email that go to 2 domains http://iskunto.com/ and http://uskunto.com/ with a different folder name. in fact you can input any set of 6 characters after http://iskunto.com/ or http://uskunto.com/ and get the js file downloaded to you
So far I have seen:
These actually use a meta refresh to http://9nl.es/tax which downloads the js file from https://doc-0k-54-docs.googleusercontent.com or doc-14-5o-docs.googleusercontent.com which of course you cannot download directly without the correct referrers from http://9nl.es/tax
These don’t work in Internet Explorer which gives a 404 not found, but Google Chrome & Firefox deliver the .js file Successful Form of Submission for Reference 3724827317.js ( I am sure each .js file is subtly different) Current Virus total detections: Anyrun App | this in turn downloads from http://126.96.36.199/ImportN.exe?NACjx ( VirusTotal) Which is Nymaim Trojan which is used as a downloader for other malware. I haven’t currently seen what else it is downloading yet. It sometimes is used as a ransomware trojan itself without any additional downloads
One of the emails looks like:
From: HMRC Government <email@example.com>
Date: Thu 26/04/2018 11:05
Subject: Successful Form of Online Submission for Reference 37********
HM Revenue & Customs
Thank you for sending the SA Partnership submission.
Successful Receipt of Submission for Reference 3724211103
The submission was successfully received on 25/04/18 and is being processed.
Please completely fill out the receipt above & send it back to us. Accurate information is necessary so that we may process your request faster.
SA Partnership Online is just one of the many online services we offer that can save you time. For the latest information on all of our Online Services please visit the HMRC website.
From HMRC Government Gateway
These malicious attachments normally have a password stealing component, with the aim of stealing your bank, PayPal or other financial details along with your email or FTP ( web space) log in credentials. Many of them are also designed to specifically steal your Facebook and other social network log in details. A very high proportion are Ransomware versions that encrypt your files and demand money ( about £350/$400) to recover the files.All the alleged senders, amounts, reference numbers, Bank codes, companies, names of employees, employee positions, email addresses and phone numbers mentioned in the emails are all random. Some of these companies will exist and some won’t. Don’t try to respond by phone or email, all you will do is end up with an innocent person or company who have had their details spoofed and picked at random from a long list that the bad guys have previously found. The bad guys choose companies, Government departments and organisations with subjects that are designed to entice you or alarm you into blindly opening the attachment or clicking the link in the email to see what is happening.
Please read our How to protect yourselves page for simple, sensible advice on how to avoid being infected by this sort of socially engineered malware.
This is another one of the files that unless you have “show known file extensions enabled“, can easily be mistaken for a genuine DOC / PDF / JPG or other common file instead of the .EXE / .JS file it really is, so making it much more likely for you to accidentally open it and be infected.
Be very careful with email attachments. All of these emails use Social engineering tricks to persuade you to open the attachments that come with the email. Whether it is a message saying “look at this picture of me I took last night” and it appears to come from a friend or is more targeted at somebody who regularly is likely to receive PDF attachments or Word .doc attachments or any other common file that you use every day.
The basic rule is NEVER open any attachment to an email, unless you are expecting it. Now that is very easy to say but quite hard to put into practice, because we all get emails with files attached to them. Our friends and family love to send us pictures of them doing silly things, or even cute pictures of the children or pets.
Never just blindly click on the file in your email program. Always save the file to your downloads folder, so you can check it first. Many malicious files that are attached to emails will have a faked extension. That is the 3 letters at the end of the file name. Unfortunately windows by default hides the file extensions so you need to Set your folder options to “show known file types. Then when you unzip the zip file that is supposed to contain the pictures of “Sally’s dog catching a ball” or a report in word document format that work has supposedly sent you to finish working on at the weekend, or an invoice or order confirmation from some company, you can easily see if it is a picture or document & not a malicious program.
If you see JS or .EXE or .COM or .PIF or .SCR or .HTA .vbs, .wsf , .jse .jar at the end of the file name DO NOT click on it or try to open it, it will infect you.
While the malicious program is inside the zip file, it cannot harm you or automatically run. When it is just sitting unzipped in your downloads folder it won’t infect you, provided you don’t click it to run it. Just delete the zip and any extracted file and everything will be OK. You can always run a scan with your antivirus to be sure. There are some zip files that can be configured by the bad guys to automatically run the malware file when you double click the zip to extract the file. If you right click any suspicious zip file received, and select extract here or extract to folder ( after saving the zip to a folder on the computer) that risk is virtually eliminated. Never attempt to open a zip directly from your email, that is a guaranteed way to get infected. The best way is to just delete the unexpected zip and not risk any infection.