Back dating salary? Accountant says its fine.

[xray123]

My company was only formed two months ago, but I have been working on my business since July 2015.

I have asked my accountant if it is acceptable to back date salary, and he has advised I can back date to April 2016.

Is there any tax or legal implications if my company was only established 2 months ago and I want to back date pay?

[AmanSood]

I assume you are looking to backdate pay to maximise any unused personal allowances from prior years? Then unfortunately you can't utilise the personal allowances from previous years as the salary was not paid then. So although you can backdate the salary you will have to use the personal allowance/tax rates/thresholds for the tax year in which it is paid out to you.