[Cassini]

'Before this year, 2007, the "no tax area" (personal allowance) would have covered any liability so no taxes would have gone unpaid. That said it was still an obligation to file a tax return and many people are now catching up by making a 2005 return in light of the future obligations.'

Thank you for your helpful answer. I am uncertain of the rationale of additionally making a 2005 return as quoted above, could you please explain this further.