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).