Very elderly client is just not with it any more. He omitted foreign income going back to 2011/12 and after. It was an innocent error. He is normally quite careful.
I am completing the Digital Disclosure and inserting the penalty % to charge on the foreign income. I have inserted 0% penalty charge. Do you think HMRC will accept this. Tax and interest lost is around £2,500 (2013/14 to 2016/17). (2011/12 and 2012/13 not charged because DDS ignores these two years for innocent error).
P.S. Disclosure was unprompted.