Disability elements Backdating is also possible by more than 31 days/1 month where entitlement to one of the disability elements is dependent upon an award of a qualifying benefit.
In certain circumstances tax credits claims can be backdated.
Prior to 6 April 2012, the backdating period was 93 days.
Changes of circumstances can be backdated up to 1 month.
The backdating and repricing of stock options became a huge public issue last decade, almost immediately after the World Com and Enron scandals rocked the business world, causing the passage of the Sarbanes-Oxley Act of 2002.
The timing of this backdating and repricing of the stock options occurred it seems in the years that followed the bursting of the Internet stock market bubble in the years 20, followed closely the events of September 11, 2001.
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.