Previously I have had two visits from HMRC regarding the sharing risk concerns. The first one was in 2012 and the second visit in 2018. I have now received a third letter about compliance standards. The first two visits were about the expenses of 15 clients all CIS subcontractors that their primary risking tools had identified, all these % levels ranged from 23% to the highest 30% of the turnover. The highest being B&B costs, after the explanations of the expenditure, (the receipts were not looked at although I had them) they were satisfied all was in order. No recommendations were made and there were no amendments from both visits that HMRC wanted to make to these or any other client returns. We are a large volume agency, according to the HMRC, currently around 750 clients about 75% subcontractors and the rest various sole traders. The point is, I'm feeling that I am now being harassed and targeted by them, has anyone any thoughts of what I can do or complain to about this? Has anyone else been through this?