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Greg_M
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Thanks for the replies (and the links) very useful.

Seems I need to do some homework, but the links have given me a good starting point.

I like annoying the Shire, so I think I’ll get in touch with them as well and check their take on the situation.

I now don’t think we are agents for the shire, as we pretty much run our own race with funding and invoicing.

Bit ironic really me having to sort this out, in all my years of being self employed I was the worlds worst book keeper-my accountants just did 90% of it.

Cheers