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 EC compliance checks will cover periods that have not yet been returned by the director or the company.

You should

  • consider whether any irregularities will indicate a requirement for an associated enquiry into the
    • director’s return or
    • company’s return
  • where appropriate complete a Cross Tax referral form (ECH6035).