@Andy 73
"Given HMRC's antagonism towards contractors over the last few years"
'The last few years' dates back to the '60s (at least) and the Construction Industry 714 exemption certificates. the Inland revenue as it was has always wanted everyone to be either a full on registered business or a PAYE employee, they have no interest in, nor understanding of, why contractors may be useful to commerce in general, they just seem to think contractors are getting away with something even if they don't know exactly what it is.