Quote Tigerade="Tigerade"AFAIK WTW included the total number of ST holders in the attendance figures last season which is great if you are trying to impress but not so good when the tax bill comes. Not the only club either doing this by all accounts.'"
So, I don't know where you think you're going with this but it's a dead end.
These people have paid for their ticket in advance and have paid tax at source. They are still part of the paying attendance figure even if they didn't actually turn up - this is what the tax man is interested in so no issue.
There is an actual attendance on the day figure which is all the people who went through the turnstile cash/ticket/ST/staff/players. This is more health and safety than tax though if the figures don't roughly tally up it may suggest fraud. More of interest to the police I'd have thought.
The club are not legally obliged to post an official attendance but if they do they can chose either as far as I'm aware - this is unless the RFL have tightened up.
As noted on another thread it's mainly the fans who are dodgy rather than the clubs these days.
