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  4. Can HMRC back Date Tax Payments?
  1. Home
  2. IR35 FAQ's
  3. Can HMRC back Date Tax Payments?

Can HMRC back Date Tax Payments?

No. Even with the latest changes to IR35 assessments in the private sector, HMRC have said that decisions about contractor status will not be made retrospectively- however, it is unclear if this is a HMRC policy.


Whilst HMRC have said they won’t be reviewing past decisions after the latest 2021 legislation change, and back dating tax payments, they have confirmed certain exceptions. Rules may be made retrospectively if they suspect fraud or criminal behaviour has occurred.

Updated on 13th April 2021

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