Delayed Self Assessment for ILR

Hi All,

I am applying for ILR next month and need the below clarification.

While preparing the documentation for ILR, I come to know that SA302 is mandatory for self employed. I was self employed during Dec 2012 - May 2013, then I put my company to dormant and moved on to permanent job. Later self employed from July 2014 to till date.

Self assessment for 2014-2015 & 2015-2016 is done on time and have SA302 but missed to do self assessment for 2012-2013 & 2013-2014 (even I am not having any UTR that time). Somehow in HMRC system it was updated that self assessment is not required for me for the year 2012-2013 (by mistake either by myside or HMRC) but open for 2013-2014. Now I submitted for SA for 2012-2013 & 2013-2014 and got SA302 for 2013-2014 & waiting for 2012-2013 (hopefully will receive this week or next week). I postponed my ILR appointment which was scheduled this month and going on November end in Sheffield.

Will it be problem for my ILR because delayed SA? Any additional thing I need to do in my case.
Any suggestion on this will be very useful(very stressed because of this happening).

Did you have additional tax to pay after amendments? If yes, I would suggest to provide credible explanation why did you not file tax returns at the time as you possibly did not declare your self-employed income to HMRC which you were supposed to if you were self-employed that time which you told Home Office. Looking at previous refusals, this could lead to 322(1A) or 322(2)- false representation. Not submitting tax return at the time is negligence. Home Office scrutinize self employment income and would suggest to provide documentary evidence to bring discrepancy to Home Office attention. Disclosing material facts related to your application will assist in Judicial Review/appeal if Home Office refuse ILR.

All the best.

karthickbe05 wrote:I come to know that SA302 is mandatory for self employed.

Not really sure who told you that but as far as the policy guidance is concerned, SA302 for previous years is not a mandatory thing. However, the caseworker may ask you to submit them.

I was self employed during Dec 2012 - May 2013, then I put my company to dormant and moved on to permanent job.

Technically, from what you have said, I believe you were not a self-employed person but were a director of a company. HMRC requires all directors to do a self-assessment which you probably didn't do however many accountants usually don't advice their clients to file a self-assessment unless they fall under higher tax liability and this is where the problem begins.

Will it be problem for my ILR because delayed SA? Any additional thing I need to do in my case. Any suggestion on this will be very useful(very stressed because of this happening).

It may or may not be a problem. If you search this forum, many people have been refused just because they didn't file self-assessments on time and only did it just before applying for ILR. I have also met people who successfully got ILR though they submitted their self-assessment late.

The crux of the argument : If you didn't have any additional tax liability, there was no possible attempt of tax evasion and to refuse your application under any dishonesty clause will be inappropriate and challengeable in the court of law.

Thanks guys for your reply.

Just to clarify more, I am not doing any amended SA or resubmitting it because of change in fugures. This is the first time I did it for 2012-2013 & 2013-2014 now because my acountant didn't advise that time (my mistake too that I am not aware about it). Although I paid tax for my dividend and salary that time itself but SA shows I need to pay little more which I paid now.

Do I need to submit any more document or evidence for it ? Is that from my accountant or HMRC? Did home office will check the date of SA submitted ? Any successful case in my scenario.

karthickbe05 wrote:Thanks guys for your reply.

Just to clarify more, I am not doing any amended SA or resubmitting it because of change in fugures. This is the first time I did it for 2012-2013 & 2013-2014 now because my acountant didn't advise that time (my mistake too that I am not aware about it). Although I paid tax for my dividend and salary that time itself but SA shows I need to pay little more which I paid now.

Do I need to submit any more document or evidence for it ? Is that from my accountant or HMRC? Did home office will check the date of SA submitted ? Any successful case in my scenario.

If I were you, I would simply submit all my previous SA302s with my application. I don't see a need to specifically mention that you submitted one of your self-assessments late unless caseworker asks this specifically. The Questionnaire that you fill at PEO, among other questions, simply asks if you are happy with the returns you submitted to HMRC. Now that you have submitted all your returns and there were no major amendments involved, I don't see why you cant simply say "yes" for that specific question. Please be prepared for the interview as there's a good chance that case worker may interview you on the day of appointment.

Thanks mate, its quite a relief now. Of course I don't think I have any other option. Will be there any questionnaire or form we need to fill in PEO?

Thinking what I should tell in case of interview not delayed SA, thinking whether they will accept the fact that I am not aware of it or my accountant didn't advise me.