Shiver me Timbers..

Dear HMRC,

I was watching Pirates of the Caribbean (I love a good classic) and a particular line stood out when Miss Turner brought up the pirate code of ethics with Captain Barbossa. His response was chilling!

Barbossa: First, your return to shore was not part of our negotiations nor our agreement so I must do nothing. And secondly, you must be a pirate for the pirate’s code to apply and you’re not. And thirdly, the code is more what you'd call "guidelines" than actual rules. Welcome aboard the Black Pearl , Miss Turner .

remind you of anything? A certain NOTICE 726 perhaps?

Commissioners: First, your vat return repayment was not part of our negotiations nor our agreement so we must do nothing. And secondly, you must be a trader for Notice 726 to apply. And thirdly, the notice is more what you'd call "guidelines" than actual rules. Welcome aboard Extended verification, you chump.

Well blow me down with a feather!

DM