Am I right in thinking that an ir35 investigation could not possibly happen until submission of company accounts for the first year, given a new company? Or am I missing something / looking at it in the wrong way.
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It could in theory happen at any time. If HMRC start with a business record check and find something that makes them look into payroll which makes them wonder about contracts.......
Investigations can start on something totally unconnected and simply snowball. That's why it's important to keep everything up to date, file everything on time and pay all taxes in time - not just those you think logically relate to IR35.
Bear in mind that your company accounts could cross a payroll year end, one in which you told HMRC you were not subject to IR35.
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