Anyway back to main point, so up to retirement quite straightforward, no problem at all and this is why he could have gone on for donkey years without a return of income, his salary goes up of course, it's picked up in the tax tables, his personal allowances don't change so they could swan along there for so many years without even looking at his affairs, but then see what happens in the very next tax year, when he hasn't had a return and may not get a return for a couple of years.