ECH13335 - Particular Occupations: IR35 Service Company - Information Powers
The information powers in Schedule 36 FA2008 are available for enquiries relating to the IR35 legislation.
The powers can be used by an authorised officer
- in appropriate circumstances
- to obtain copies of contracts
between
- service companies, agencies and ultimate clients.
If Sch 36 is considered to obtain the relevant information/records, submit the papers to
- the EST (Local Compliance) in accordance with ECH6045
- the Status Inspector (LBS) .
