It occurred to me lol, I remember seeing a documentary on builders buying folders full of receipts off of polish and alike, 50k kind of receipts at that. In my game you can get agencies asking for certs and quals so then they can change the names on them for Eastern Europe labour etc. I've worked with guys who claim for some crazy stuff but not heard of any repercussions from it. I play it fairly straight as accountant can legitimately claim a fair bit back because of my accomodation cost etc. Wouldn't mind a welding set receipt for £30k though ??