A new client has not submitted Tax Returns for the last 10 years. Basically, his artisan business suffered greatly from the recession that was around at that time. He was also depressed, and broke. He lost his residential accommodation at short notice and was reduced to sofa-hopping. He is now determined to get his affairs up to date. He has paid all the penalties raised upon him as he thought they represented tax due in lieu of a Return (yes, I know!).
What is the strict legal position regarding the outstanding Returns? His account with HMRC shows that they issued Returns for the years ended 05 April 2009 through to 05 April 2014. I think they gave up after that!
I am also aware that he may have lost the opportunity to pay the Class 2 NIC and may be forced to pay Class 3.
All suggestions and replies are welcome. Thanks.