ECH13305 – Particular Occupations: IR35 Service Company – Obstructive Employer

Where the employer

• fails or refuses to produce records or
• cannot be contacted despite reasonable effort

you should

• initially follow the guidance at ECH7110

but if the employer remains obstructive

• do not follow the alternative action of raising Regulation 80 determinations. It is
  
  
• • likely to be of little use and
  • possibly counter productive if an appeal is made

The lack of co-operation needs to be countered with the use of formal powers and therefore the case should be referred to

• the EST (Local Compliance) in accordance with ECH6045, or
• the Status Inspector (LBS).