if he has letter with date he bought it ,and if this date is not date as tax expired ,how they can prove this? so if somebody will buy car from - shed , few years out of tax ? how they can give it few years penalty ?
Revenue don't need to prove anything - its up to you to prove when you brought the car in. If its a UK car then you must produce a ferry ticket - a NI car is much easier to get away with. You'll pay a daily penalty for every day past the 30 days grace period.