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He had issues with a US tax bill which led to him giving up his citizenship
Nah, wasn't thinking of that. Thats what led to him giving up his US citizenship (as well as the optics of running for PM while being a US citizen).
Could have sworn that it was reported that he was late on a tax return payment and had to enter into an individual arrangement with HMRC. Finding it hard to google so lets just assume I'm talking bollocks.
Its very murky in my memory, but I could have sworn that Johnson was fined for late payment some time around 2019.
Edit: Can't find a reference to that so perhaps I imagined it. Could have sworn there was a minor HMRC indiscretion quite early on. I might be mixed up with somebody else.