No only this but HMRC probably get about 5,000 reports a day from disgruntled customers of all types of business, hoping to prompt an investigation when in actual fact the report has only been made due to a dispute between the parties. I very much doubt HMRC would take any action at all unless the report was one of many about the same business from lots of different people. They have their own, better methods of identifying the businesses that really need investigating.