No sorry. An individual who owns land and is in receipt of single payment. For some years they were self employed not just in a farming capacity and completed tax returns for that business without declaring the land or agri payments. They were also a paye worker and did not complete tax returns for the farm.
I just wanted to clarify they should have been disclosing the fact they were in receipt of these agri grants and an owner of land.
Basically if they are not due to be audited it is unlikely this will be revealed?
Thanks for the replies. The relative withheld the fact they owned the land and entitlements. I think they are slightly delusional about the tax issue.. It's going on for 20 years plus would hate to think of what is owed