Can corporation tax be claimed back if you get caught by IR35?

An associate of ours has been paying themselves dividends without any real analysis of IR35 liability. Now they have a PAYE review looming. Question: If they are deemed caught and all the NI and deemed salary has to be back calculated does the corporation tax also get recalculated in their favour - as obviously they would have made less or even zero profit with all that "deeming" going on?

I have advised them to get specialist help but thought the question would be of general interest on the forum.

Obviously, it would have been better all round if they had either upped their salary at the time or taken other precautions, but they didn't and the ball needs to be played from where it now lies.

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John