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.

corporate taxes backdating checks-81corporate taxes backdating checks-37

She applies for tax credits on 8th May 2012 (within one month).

The claim for tax credits is treated as being made on the date she claimed asylum (12th May 2008).

As a bill of exchange a post-dated cheque remains negotiable but it will not become a "cheque" till the date when it becomes "payable on demand".

and mainly revolves around section 138 of the Negotiable Instruments Act, 1881.

In practice, whether the check writer has any redress against the financial institution where the payee deposited the check may depend on whether it can be shown that the check was accepted over the counter without examination.

In Serbia post-dating cheques is a customary practice in the retail industry.

This section of the website provides information about when claims can be backdated as well as links to HMRC guidance about the backdating process.

The information below was written by the Low Incomes Tax Reform Group.

Whether a post-dated cheque may be cashed or deposited before the date written on it depends on the country.