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The telephone scam.

If you receive a phone call from someone claiming to be a tech support operator, be careful. They may even say they are calling on behalf of Microsoft or your internet provider. You may be the intended target of a scam, perpetrated by criminals overseas who are attempting to hack into your computer and/or trick you into paying them.
These scammers will make some or all of the following claims:
1) They're calling on behalf of 'Windows' or 'Microsoft'.
Microsoft would never call individual customers, and certainly wouldn't offer unsolicited technical support.
2) They are your internet provide and will make out they are Talktalk, BT or possibly your actual internet provider, saying you're entitled to a refund due to problems.
If your internet provider is going to give you a refund, I know they don't need you to give them your card details over the phone, they will have them on record to do it automatically.
3) They are your internet provide and will make out they are Talktalk, BT or possibly your actual internet provider, saying there's a problem on your line they need to fix.
If your internet provider does have a problem with your connection, they wont contact you over it, they will simply get on with the repair at hand.
4) They are your internet provide and your computer is doing something illegal they need it to stop.
They aren't very specific about the illegal part and if your internet provider was suspicious of your computers activity, I am sure you would receive a very formal notification in the post. They certainly will not need you to go to your computer and log on to a website for them to gain control of your computer.
5) Your PC is 'about to fail' or has a virus.
Even if this were true, how would they know? This is not information that your system would broadcast to anyone except its main user: YOU.
6) They can prove you PC is broken by showing you the errors.
Typically, they use a program called 'Event Viewer' to show evidence of errors on your system. The errors shown here are inconsequential, and are not generally intended for home users to interpret.
7) They can fix your PC if you let them take control of your PC.
If they get control of you computer, they check to see if they can access your banks online and if they can they try to transfer money to themselves without your knowledge. They install some nasties to lock you out of your own computer.
8) They can fix your PC if you install their software.
The sofware they direct you to install is malicious, and will allow them to take control of your PC, installing keyloggers or trojans and steeling passwords.
9) You can get lifetime tech support for a one-off fee.
At best, you will lose the money paying for a service that doesn't exist. At worst, they will use your payment details to take further payments from you.
If challenged, the scammers may become abusive. If you believe you are being targeted, tell the scammer that you know they are a scam and hang up.
Because the crime originates abroad, the authorites cannot easily help you if you are taken in. The only way to fight the scammers is to raise awareness, so that it stops working. Please warn your friends and relatives. The more people who know about this, the better chance we have of preventing the scammers from succeeding.
Please Note: This scam has been continuing now for nearly 10 years and people are still getting caught out. Please remember, never give a cold caller access to you computer.