Just heard about this "list" that HMRC are going through targeting high volume agents that process large quantities of subcontractor repayments.
Apparently their definition of "High Volume" is 30 subcontractors which im imagining is 99% of practicing accountants.
The fall out is if your making to many assumptions about the clients expenses (not even recording the receipts!) and creating expenses i.e use of home as office, laundry, cleaning etc..you get to join an Amendment Programme. If that is the case you then have to notify all your subbie clients you cant claim more than 10% of turnover, which is ridiculously unfair to the client, so in turn you loose most of them anyway.