There is nothing that says that if an alterations notice is in force that he has to record the findings......
[Civvy waits patiently for a bite]
Anyway, to progress NT's point, if in a shop called "Golf Balls For Sale" I employ 3 people to sell golf balls for me, and in a different shop called "We Buy Golf Balls" I employ 3 people to buy golf balls for me, surely I quite truly employ 6 people?
Now if I start a limited company called "We Have More Balls Than You Ltd" which employs 4 people, then I still only employ 6, but the company I have created employs 4.
It has been made clear that the requirement to record is based on the number of persons the business entity employs, so while being "Civvyfso trading as 'whatever' ", I am the entity, and it could be argued that the RRFSO states clearly that I have to record the findings. (I
am the employer, and I
do employ 5 or more)
You can push the scenario a little further and have all the shops next door to each other. Are we bothered then about the total number of employees? What if I put an intercommunicating door between them so I can get from on to another quicker? What if I bring the buying and selling employees into the same building?
All that being said, it is a point which I hope nobody ever spends any money trying to prove one way or another as it would be a pointless waste of money or time. It's best practice to record, simply get it done and stop being such a ****.