Will settled status application trigger a tax review, potentially requiring to pay taxes?

Hi there, I am writing on behalf of a client who is an EU citizen (German) with pre-settled status, residing in the UK since September 2019 for their studies. My client has been freelancing for German clients through their self-employed business in Germany and founded a GmbH some months ago. While they have consistently paid taxes and maintained health insurance in Germany, they have not done so in the UK. As my client approaches their fifth year in the UK, they are considering applying for settled status. However, they are concerned that the application may trigger an HMRC review, potentially requiring them to pay professionals to claim tax back from the German authorities and pay UK taxes, which could place them in a difficult financial situation. Could you please provide clarity on whether the HMRC will conduct such a tax check and if it would impact their settled status application? Thank you for your assistance. Best regards, Jack

Hi thalliday1985,
We are unable to review personal matters in this forum.
For an answer to a personal question of this nature, you would need to contact our Self Assesment helpline or contact our webchat facility at 
Self Assessment: general enquiries
Thank you.