Hi Richard and everyone, Richard, thanks for posting this. I've forwarded it to the UKVISE self-employment list, where there are many folks who may find it useful. Cheers, Brendan. -- BRENDAN MAGILL Business, Employment & Disability Consultancy 14 Barry Street Worcester WR1 1NR England Phone: +44 (0)1905 28286 Fax: +44 (0)870 127 7856 Web: www.magill.co.uk