Interesting, we are now aware that 40% of the liability he owes is based on monies he did not receive. He says he felt unnerved by the revenue official to agree his accounting preference was based on "sales based accounting" rather than "cash based accounting". His turnover was less than 100k per year so it was most certainly not in his interest to be basing his accounting package on a sales accounting system.
This obviously needs to be rectified. Can this be done via ROS? Should credit notes be issued? Will this peeve the powers that be considering they agreed not to formally audit if he agreed to a) run a sales accounting system and b) make no further amendments; as he most certainly couldn't deal with a second visit from the Revenue.
His business is now closed.