"bonzo you are up barking creek without a paddle"

Can you please explain to me how she has not paid "back taxes"??

This is the current tax legislation:

People whose foreign income is more than £2,000 must report it in a tax return. You then have a choice of paying UK tax on it, or claiming what is known as the “remittance basis”.

Claiming the remittance basis means you only pay UK tax on the income or gains you bring to the UK, and you must pay an annual charge if you have been living in the UK for a certain amount of time.

You pay an annual charge of:

£30,000 if you have been here for at least seven of the previous nine tax years
£60,000 for at least 12 of the previous 14 tax years

Now tell me what you mean by "back taxes"