and to be clear.
When 'retrospective' is used in legal terms it means where the law has been changed, such that actions prior to that law that were legal, are now illegal, and can be prosecuted.
Retrospective laws are very very rare as they breach what most civilised societies consider reasonable and fair.
Action against somebody who broke the law historically is not retrospective.
To that effect, HMRC chasing back taxes owed is NOT retrospective.
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Reply to: IR35 retrospective charges
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Previously on "IR35 retrospective charges"
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Originally posted by eatenrifles View PostThis applies to self-employed people only. Nothing to do with Ltd. Co. contractors.
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Originally posted by karupalli View PostHMRC internal guidelines to tax inspectors
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating to NICs and tax is different, so you will need to consider each separately.
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
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IR35 retrospective charges
HMRC internal guidelines to tax inspectors
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating to NICs and tax is different, so you will need to consider each separately.
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
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