Self employed male 64 was a soul trader with an electronics business from the year 1977 until the year 2000, Used accountants for filing tax returns, Accountants has since closed for business in 2009.
Electronics business ceased to trade December 2000 The Accountant knew he was closing his business in 2000
He has never recieved a tax return since, his address did not change until 2013
Lived as stay at home partner from 2000 until 2013 He had no income during this period. His girl friend was on a reasonable income from PAYE work.
Moved in with a new partner in the year 2013 to 2019 with no income for that period. He is still in this relationship but currently living in Portugal and now intending to apply to live in Portugal as non habitual resident.
Worried by what HMRC will impose on him when his paper work arrives on a HMRC desk.