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One of the thornier issues which comes up in legal practice from time to time is the backdating of documents.Legally speaking, this is something that you should not do – or more accurately, there will only ever rarely be occasions when this is appropriate to do.Companies purchase liability insurance coverage to protect themselves from risks that may arise in the future.

Standard backdating An initial claim can be backdated if the circumstances entitling the person to tax credits have subsisted for the period of the backdating.

Changes of circumstances can be backdated up to 1 month.

Prior to 6 April 2012, the backdating period for changes of circumstances was 3 months.

Backdating more than 31 days/1 month There are two situations in which it is possible to get backdating of more than 31days/1 month: Refugee status If a person has claimed asylum as a refugee and is then awarded refugee status, providing they apply for tax credits within one month of receiving notification of that refugee status, they will be treated as if they made their tax credits claim from the original date they claimed asylum.

Prior to 6 April 2012, refugees had 3 months from being awarded refugee status to inform HMRC and receive longer backdating.




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