The 37-year-old is the first footballer to be officially named by UK Sport for breaking anti-doping regulations since new rules came into force last year.

He is also the first player to be banned for refusing to comply with a drugs test since Rio Ferdinand was given an eight-month suspension.

Meanwhile, the FA have also suspended indefinitely another footballer following a third positive for cocaine. Under the rules, the player is not named because he returned a finding for recreational rather than performance-enhancing drugs.

Gottskalksson, a former Brentford and Hibernian keeper who had had a contract with Torquay until the end of this month, is thought to have returned to Iceland.

Torquay chairman Michael Bateson said: “The players were at the training ground at the end of January when the drug testers turned up. He asked to look at the list of banned substances and asked what would happen if he had taken one of them.

“He was told that the test would be positive and the FA would be informed and he said ’I’m refusing to take the test’ and packed his things, left the training ground and we never saw him again.

“We tried to phone and write but couldn’t get in touch. He moved out of his flat and just vanished – he had a cracking girlfriend but he even left her behind too.

“In fairness, I am sure he had not taken any recreational drugs. He had had a shoulder problem for several years and if he had taken anything then it was probably linked to that.

“His disappearance left us in the lurch – we had a nightmare season for goalkeepers and I think it was that incident that eventually led to us being relegated to League Two because we only went down on goal difference.”

The FA have imposed an indefinite suspension on Gottskalksson until he appears before a disciplinary hearing and asked FIFA to extend the ban internationally.

An FA spokesman said: “Gottskalksson was charged on April 8 with a breach of FA regulations for his willing and knowing refusal to submit to drug testing. He failed to reply to the charge and his case was dealt with in absentia by an independent disciplinary commission.

“The commission imposed an indefinite suspension pending his appearance in front of the commission and the FA has applied to FIFA for his suspension to be applied worldwide.”

In the case of the player who tested positive for cocaine, the FA said: “The player failed to appear before disciplinary commission following a third finding for this substance and is suspended indefinitely.”

It is understood he was a young player at a lower division club but is no longer involved in professional football.