What you are suggesting makes sense, but personally I would avoid getting into the penalty regime by getting junior staff to submit tax returns based on estimates. Disclose this in the returns. Then submit amended returns as soon as possible after return to work. No member of staff at HMRC would stand for getting penalised if they are seriously ill - you would never see them go on strike so quickly - so why should anyone else!
Alternatively we could probably help you your friend by doing the returns on a subcontract basis.
My answers
Avoid penalties
What you are suggesting makes sense, but personally I would avoid getting into the penalty regime by getting junior staff to submit tax returns based on estimates. Disclose this in the returns. Then submit amended returns as soon as possible after return to work. No member of staff at HMRC would stand for getting penalised if they are seriously ill - you would never see them go on strike so quickly - so why should anyone else!
Alternatively we could probably help you your friend by doing the returns on a subcontract basis.
Good luck.