How Should A Person Who Has Not Given The Zakat Of Previous Years Pay His Her Zakat Debts Later?

How should a person who has not given the zakat of previous years pay his/her zakat debts later?

Those who are liable to give zakat but did not give it for the previous years must give as well if they have enough possessions. For example, a person who did not give zakat for two years must give the zakat of the first year, then give 2,5% of the remaining properties as the second year’s zakat (Mawsili, al-Ikhtiyar, I, 329-333, 391).

Source: Presidency Of Religious Affairs The Turkey, High Board of Religious Affairs FATWA