ECH6030 - Liaison - ITSA/CTSA Caseworker


Close liaison with the ITSA/CTSA caseworker is an essential feature of Employer Compliance work.

The caseworker should always


  • contact the ITSA/CTSA caseworker and discuss any issues that may affect the business accounts before the compliance check commences and during the check, where appropriate.
  • report to the ITSA/CTSA caseworker any evidence of irregularity which might suggest that the employer's accounts are unreliable, for example
  • the employer appears to have little regard for the PAYE Regulations and repeated Regulation 80 ECH22090 or Section 8 NIC ECH22091 action is evident
  • there is evidence of undisclosed takings
  • there is evidence of unsatisfactory book keeping ECH8090.

In limited company cases, investigation of the directors' affairs are often inseparable from the examination of the company's accounts. Caseworkers should report instances where


  • a director's lifestyle is clearly beyond the level of his declared income or
  • benefits and expenses are such that directors appear to be using the company to finance their personal expenses.

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