Many thanks Howard for the Tariff "DS" Link
I will pass this information to my friend so that she has the full details of what the phone call was about.
If she had received this properly through the post on official notepaper, there would not have been any concern on her part and that the person asking for details of her turnover and business details on the phone would not have been necessary and caused her distress and concern as to whether it was a scam or not.
I can now put her mind to rest, it still does not alter my feelings on the charges however, where small children are learning song and dance.
Al