A deep breath

A client's self assessment tax return for 2006-07 was submitted to HMRC. Our client was working as a painter and decorator that year and details of his income and expenditure were included in the return. Since then he has left the UK and is travelling around south-east Asia working as a diving instructor. He has no plans to return to the UK within the next three to four years.

HMRC have made an aspect enquiry on the return asking for details and evidence of the expenses claimed. I explained to HMRC that the client is now in Asia and is very difficult to get hold of. I have now managed to contact the client (it has taken three months) and he tells me that receipts for the expenses claimed were held but he does not have access to them now and he will not be able to...