How and under what circumstances will HMRC approach the client (end user) for information concerning working practices during an employer compliance review?
As part of an employer compliance review an officer may decide that she/he needs to check information about working practices with the client to see if the Personal Service Company had reached a correct view on the application of the IR35 legislation when the P35 was filed.
Obtaining information from the client is consistent with the views of the Special Commissioners and the quickest and simplest way for the officer to do that is to speak to the client. Care is taken to ensure that our confidentiality rules are not breached and the officer will of course provide you with full details about the contact and the information provided.
Contact with the client can be made in a variety of ways. If you are unhappy
for the officer to simply speak to the client you should discuss the matter
with him/her to explore a mutually acceptable other way for the contact
to be made. We would much rather proceed in a way that is acceptable to
you and the officer. But in the absence of a reasonable means to check or
clarify information with the client the officer will approach direct the
client for information on the detail of the day to day working arrangements
where it is considered that this is required.
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