ECH7101 - Commencing the Compliance Check: The Records are Used for SA

Some records that you look at may also have been used to complete

• the employer's or contractor's business return or
• the individual director's or employee's SA returns.

This does not affect the right to see them under

• Regulation 97 ECH5010 or
• Regulation 51 ECH5015.

These records have a duality of purpose and asking questions about them will not therefore be enquiries under

• Section 9A or
• paragraph 24.

You should

• ensure that the employer/contractor is aware that these records are being reviewed to confirm that they are fulfilling their statutory obligations in accordance with the relevant Regulations.

You should not

• ask questions about specific entries in the accounts, but
• should tailor the line of questioning to establish if

If appropriate you should

• liaise with the SA or CT Caseworker if there is a need to open a S9A or paragraph 24 enquiry
• follow the guidance at ECH6120.