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  • Didn’t dereg self employed 2013

    Hi, can anyone help regarding self employment and being a sole trader. My son was self employed sole trader until 2013, he didn’t realise he had to deregister due to Ill health and personal problems. He never had a tax bill because his income was so low. He doesn’t know if he’ll have to pay penalties or anything. I’m doing this for him because he’s so worried about it all and wants to work again. He would like to start up again this year as self employed. Can he start up fresh? He’s so worried because he no longer has any old figures. Thanks