I'm currently on hold to the tax office and have been waiting for ages so thought I'd try the Mumsnet hive mind.
My brother (59) has always suffered from depression and anxiety, also has addiction problems sometimes. For the past three years he has withdrawn more and more until he stopped answering phonecalls, stopped working (self-employed gardener), stopped seeing friends or family. I tried reaching out to him to no avail. He lives 300 miles away. Finally his ex sent me a message saying he is at rock bottom, so basically me and my sister went up to his (bloody awful, could be on one of those hoarders tv shows) house and took him back to mine three weeks ago. I've now been sorting out support/work/accommodation for him where I live. He is totally reliant on me doing stuff for him, he is so hamstrung with anxiety he finds it difficult to do anything self-motivated. It transpires that he hasn't filed a self-assessment return for two years. He doesn't earn enough to pay tax but still has to complete a form or is fined. I am sure that he would be eligible to have fines/penalties waived if he got a doctor's note - he is on (ineffective) medication and the depression/anxiety/addiction will be in his medical notes, but does anyone know how you go about this? Apart from waiting for hours listening to on-hold music? Any help much appreciated.