It seems to me that just about all of the clubs are hitting to salary cap limit. It will be interesting to see how that affects player movement and salary demands in the next few seasons. In theory it should slow wage demands
Around 4 years ago a warning was issued about enforcing the salary cap and an unofficial amnesty was declared
If you could check the accounts, you would find in the last two years they are whiter than white in the majority of cases.
At the same time, HMRC have also been taking a close look at Rugby Clubs right down through to grass roots on payments to players, coaches and related people.
Generally though they only make enquiries relating to the past two years. Coincidence?