I realise that he has a problem and I think both you and the OP know what I mean. He is looking for a sympathetic approach from HMRC. Myself and the other posters are trying to help him with establishing whether that is likely to happen.
I think that you are giving mixed messages! HMRC are both easy to deal with and with a ferocious bite? What is the OP to make of that? I don't doubt that HMRC can be easy to deal with but they do have to comply with the law which says they will collect taxes due, and charge interest and penalty when taxpayers don't comply with the law. That's the main point I am trying to get across.