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These make 'technical adjustments and additions to the previous legislation to ensure that the clauses function as intended’.

The sudden withdrawal left practitioners uncertain as to whether or not – should the non-dom changes be introduced at a later date – they would be backdated with effect from April 2017, or pushed back to next year.

‘Non-doms have been in limbo for the last few months,’ said Robin Vos TEP, a solicitor at Macfarlanes and Chair of STEP’s UK Technical Committee.

You can also challenge a decision not to backdate Carer's Allowance if your request is refused.

Carer's Allowance is paid into a bank or building society account either weekly in advance or every four weeks.

In other words; I can put today's date as the registration date and then reclaim pre-registration VAT.

© Crown copyright 2017 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated.

Higher-rate taxpayers are responsible for filling in their own self- assessment tax forms and claiming pension tax relief.

Backdating planing

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