Client's 2012/13 POA's were set following submission of her 2011/12 Tax Return (submitted on time).
Client then goes AWOL for a number of years, until she gets back in contact again recently saying that she's being chased by HMRC for tax for 2012/13 (her unpaid Payments on Account - doh!). It turns out that she became employed in 2012/13 and so no further tax is due (her 2012/13 payments on account total £4000'ish). HMRC will not accept her 2012/13 Tax Return because it is out of time, so they can't displace the POA's, nor have they made a Determination (so Special Relief will not apply). It is obviously too late to retrospectively claim to reduce the POA's.
I don't know what other options are open to her. I've looked at the Higgs case which would have provided assistance were it not for HMRC closing this 'loophole' in 2016.
Has anyone come across this situation before and managed to overcome it?