I have a personal tax client who has not provided the information for their tax returns for several years now (going back 5 tax years!). It is likely that there will be tax payable for each year, but HMRC have not yet made determinations for the outstanding years (I suspect this will happen soon).
Despite numerous requests, the information is not forthcoming. I also act for a company that they are director/shareholder of, which is less behind, but still not up to date.
I am getting to the point at which I am considering disengaging. As part of this though, I also need to consider whether I need to make a Money Laundering report. Does the client's failure to meet their self-assessment reporting requirements equate to them benefitting from the proceeds of crime? My instinct is that it does, but I would be grateful for any guidance from fellow professionals.
I post anonymously for (hopefully) obvious reasons.