ECH13340 - Particular Occupations: IR35 Service Company - Impact on Returns
The nature of intermediary service companies means there are close links between
- the employer’s end of year returns
- the director’s SA returns and
- the company’s CTSA returns.
Timing differences mean that most ECRs will cover periods that
have not yet been returned by the director or the company.
The ECO should
- consider whether any irregularities will indicate a requirement for an associated enquiry into the
- director’s return or
- company’s return and
- where appropriate liaise with RIAT.
