Can HMRC back Date Tax Payments? No. Even with the changes to IR35 assessment in the private sector in April 2021, HMRC have said that decisions about contractor status will not be made retrospectively.
What IR35 Changes were made in the Private Sector in 2021? From April 2021, Private Sector hirers are responsible for assessing a contractor’s IR35 status. This responsibility previously sat with the Contractor.
