is your annual review legally binding ie if it says you are £100 in arrears, can your IP then say it was a mistake and should have been £200, three years later
Yes, they can come back to correct mistakes. Reviews are normally checked at completion ( being the last chance to ensure nothing has been missed) and arrears are sometimes picked up.
My opinions are merely that .. opinions based on experience. Always seek professional advice.
IVA Completed 23rd July 2013 .... C.C. 10th January 2014