The 37 year old Icelander disapeared after failing to make the test in January this year, he now becomes the first footballer to be named by UK sport for breaking anti doping regulations since the new rules came into force last year.
The ban is expected to be extend to worldwide if the player continues to no-show. He is also the first player since "forgetful" Rio Ferdinand, to not comply with drug testing laws, the afore mentioned player was banned for eight months.
Meanwhile the FA has also announced that they have suspended a third player following a positive test for cocaine, following Adrian Mutu and one other unnamed player last season, under new laws these players can not legally be named for taking recreational not performance enhancing drugs.
Gottskalksson contract runs out today and it is believed that he has returned to Iceland, Torquay chairman Michael Bateson said,
"This is such a strange situation, the players were at training when the drug testers turned up. Oli looked at the list of banned substances and asked what would happen if a player was found guilty"
"He was told the process which takes place and then said he refused to take a test, the last thing we saw of him, he was packing his stuff away and leaving the training ground"
The club then tried to phone the player from that day onwards but got no response either here or in his native Iceland although the chairman did state,
"I am sure he had not taken anything recreational but had a long time shoulder injury so maybe it had something to do with that"
An FA spokesperson said,
"Goittskalksson was charged on April 8th which a breach of FA regulations for his willing and knowing refusal to take a drugs test, he failed to respond to the charge and therefore his case was dealt by an independant disciplinary commission"