Most recent tax statement or 5 years tax record

[Jackc]

Hello,

I read through guide AN and have one query for naturalization.

For people who are not EEA national but self-employed, is most recent tax statement sufficient or 5 years tax record is required?

It seems to me in guide AN that for people who have ILR but are not working, they do not need to submit any tax record? But for self-employed, they need to submit tax record?

Many thanks for your time in reading.