Client worked self-employed in construction industry for some time in 2006 and then went back to Poland without informing HMRC he had left.
All Self-assessments were therefore sent to their old address in the UK and not forwarded.
HMRC tracked them down in June 2012 demanding £7,300 in back taxes - at which point they engaged our services.
We have managed to get the determinations for the in-time period of 2007-08 onwards reduced to nil but cannot change the determinations for 2005-06 and 2006-07 as we are out of time to do so.
During the two tax years our client's profits were below the personal allowance so no tax would ordinarily be payable and they also suffered CIS deductions of £659.
The determinations from HMRC are for £5,339
Due to his actions we feel a claim under special relief would fail as he clearly did not inform HMRC of the cessation of their self-employment and subsequent move back to Poland.
Is there anything we can do for this client?
Should we make a claim under special relief anyway?
If (when) such a claim gets rejected should we go to tribunal?
We are willing to do this work for the client pro-bono as an exercise in getting more experienced in these matters as we feel there will be more of these sorts of cases in future years.
Any advice appreciated