15-PSCR-948-MTIC ECS CDR Analysis

Electronic Communication Service (ECS) is one of the major Missing Trader Intra Community Frauds (MTIC) threats posed to the UK by Organised Crime Groups (OCGs) particularly now that the Reverse Charge (RC) has been introduced in gas and power. The key document for any Electronic Communication Services (i.e.Airtime and VoIP) company is the CDR.

In all of the work and discussions undertaken with large/genuine ECS companies, the significance of the CDR has continually been highlighted as the basis of all invoicing, payments,the checking of call traffic and the resolution of any disputes. In addition, any anomalies and problems, together with theirimplications, must be clearly explained.

The reports provided to support the analysis of each company will necessitate the following considerations: A. Format and requirements. i) A detailed expert summary report covering all findings and scope of the analysis undertaken. ii) Methodology summary including physical network capability; CDR statistical analysis, correlation andconcurrent calls against physical capability. iii) If databases are created, copies of or access to these may be required by HMRC. iv) Financial analysis of what the CDRs covered for billing purposes compared to actual invoices raised (ifappropriate). v) Checks for duplication and fake CDRs. vi) Anomalies and problems identified (if any). vii) Any other findings relating to the CDRs provided and conclusions/recommendations. viii) Conclusions drawing together the enquiries, analysis and findings as to the veracity of the CDRs andbusiness model of the companies analysed.

B.Potential actions arising from the report. ix)The supplier must also be available for possible appearances on behalf of HMRC at Tribunal or Court. Duration: The initial contract will be a 6 month trial period with the option to extend by a further 6 months. This will enable HMRC to evaluate the effectiveness of the analysis and consider future contractual options.