I know many small/micro craft businesses claim WTC - don't be surprised if you receive a letter from Concentrix, apparently the Gov don't think that HMRC are capable of doing the job so have employed an outside agency

Google them if you are affected - there is a petition here
https://you.38degrees.org.uk/petitions/stop-attacking-small-businesses?bucket&source=facebook-share-button&time=1421756813

Jane