Without trying

I declared the income he received on his self assessment tax return under box 13.1 as my client did not consider himself to be self employed and was definitely not actively seeking work. HMRC raised an enquiry into the return arguing that this should be shown as self-employed income which would obviously then result in a Class 4 National Insurance liability. I explained that this work had been undertaken on a completely casual and 'ad hoc' basis without any guarantees of further work developing nor was any such work sought by my client as he was fully retired. HMRC accepted this explanation.
My client received a further payment in 2002-03 for two days work and a final payment in 2003-04 for twelve days work. There will definitely be no further payments.
A different HMRC Officer has now issued an enquiry into the 2003-04 return for the same reason...