It would appear that I have put the wind up a few people as this thread has just died. RadAlt my wife has her own company and has to pay employers as well as employees national insurance so its a double joke on us. All the time however there are people paying nothing and still using the resources the joke gets bigger. She is also a qualified Chartered Accountant and assures me that the example I quoted was by no means an isolated case and Tony & Gordon are always on the look out for industries and individuals that think they have escaped the net eg IT, building trades, aviation...