Its +5% and -10% will state this usually in the instructions most have a table stating norm and +5% and -10%.
Lets say for arguments sake you had a Vaillant 837 and you did a reading which was high but within and that's okay but you didn't gas rate it and due to the power of this boiler and you taking this reading at peak time, the boiler could be modulating down perhaps due to lower flow rate at that time of the day, your readings are safe but the heat input is out, you tick all the boxes and leave, the next day the customer is using the boiler and now its operating at the correct HI but is burning with a higher now unsafe ratio you've left an unsafe situation but you didn't realise because you didn't check if it was burning correctly either by BP or HI.
I had this exact situation with a GSI on my check when I got my own license and his view was if the HI is out its AR as its not operating as per manufacturers instructions regardless if it was the boiler or a third party issue such as in the situation being a block of flats with poor water pressure and you can't therefore test the boiler at max rate.