I have a new client who has SA tax returns outstanding going back to 06/07. His HMRC online account advises that the oldest two years being 06/07 and 07/08 are now closed and therefore it is no longer possible to file returns for these two years. I noted a previous discussion on this point last month which confirmed this position, although in that case there was a benefit to the tax payer in having the returns processed. Given this do I just ignore these two years, even though there is likely to be tax due for both years, or do I try and submit paper returns ? Currently the only liability arising is from penalties so it would certainly be in the client's interest to not have assessments raised for these years.