ECH13305 – Particular Occupations: IR35 Service Company – Obstructive Employer
Where the employer
- fails or refuses to produce records or
- cannot be contacted despite reasonable effort
EC staff should
- initially follow the guidance at ECH7110 and then ECH3550
but if the employer remains obstructive
- do not follow the alternative action of raising Regulation 80 determinations. It is
- likely to be of little use and
- possibly counter productive if an appeal is made
The lack of co-operation needs to be countered with the use of formal powers and therefore the review should be referred to the Status Inspector
