I have just read the article in Tax for professionals. None of my clients are subbies but I only have a total of 60 clients and 20 of these are limited companies. Nearly all my limited companies pay Corporation Tax but due to low salary, high dividend split this results in small repayments for the directors. I have a lot of pensioners who are still self employed, in a small capacity, and this results in tax being refunded on their bank interest and private pensions. Then I have quite a few clients whose turnover is not enough for them to use their personal allowances and these also result in tax repayments, some of these clients are now going to be shocked by the new regime regarding tax credits and will not be able to keep claiming them unless I treble my low invoices to account for the work being done. I was a member of ACCA and AAT but decided to give them up five years ago due to a serious illness and now my fee income is only low I have decided at 63 that it would no longer be viable for me to re-join due to the high cost to re-join and stay a member and having little time for CPD due to living miles away from the nearest courses. What are the chances of me being selected as a HVA by HMRC? I have, in the region of, 2 dozen repayments claims per year.