Tax returns for earlier years

[Yiannis17]

Hello

I have someone who has registered for self employment for the 2018 tax year and HMRC have issued him with a notice to complete a 2018 tax return . He now informs me he should have registered in 2015 and wants to come clean. Can he submit tax returns fro the earlier years now and of so what would be the penalties?

Thank you

[AdamS93]

He would be subject to the penalties for 'failing to notify'.

I believe they are tax geared penalties. The percentage will depend on the actions of your client (as more than 12 months I believe the minimum penalty will be 10% of unpaid tax if an unprompted disclosure).