Since my last post I've had a few more clients sign up to my quiet practice, and thanks again for the encouragement.
I turned down a subcontractor yesterday, he wanted to pay my fees after he received the refund, but didn’t want the refund to go via me.
I said, sorry I cannot do that. I’m now having my doubts though, as there are plenty of people who do regular and one off work for me professionally and privately who I pay after they have performed their service, and some I wouldn’t consider paying in advance.
It just seems wrong that he would seemingly have an issue with the refund not being paid directly to him, I'd much rather have the fees before I submit the return.