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The fact you are having to try to create a situation to get low risk makes you high risk IMO. They were not designed to give you a set of guidelines on how to fudge a low risk number. HMRC will be well aware of that and all over it like a rash. 'Ah Mr Contractor, you have 10 years experience and rent an office 2 months after the tests come out?? Interesting.......'
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