Hello, wondering if anyone could help please. I have a client who had an income of around 5000-6000 in the 2013/14 tax year. He had no other sources of income. As far as I understand, this is below the personal allowance for thatthat tax year. However he did not fill in a self assessment that year as he did not realise he had to as he thought no tax was owed. And he's only realising now that maybe he should have done and is worried about penalties
1. Would it be worth filing in a tax return considering that this is 5 years ago and no tax was actually owed?
2. If so what penalties are chargeable in his case?