Email contains an attachment, which is a fake PayPal phishing form. The fake form asks for your details:Cheers,SteveSanesecurity.com.com. Email contains a fake form asking for details: Cheers, Steve, Steve Saneecurity. Email includes an attachment: “Cheers Steve” and “cheers” The email includes a link to a fraudulent PayPal payment payment form: ‘Cheers’ The email contains a form that asks for details to be sent to the recipient.”]
Source: http://sanesecurity.blogspot.com/2015/03/verification-required-paypal.html