ILR SET M 5 Year Route Spouse - Tax Amendments

Hello. I am the British spouse of a non-EEA applicant. We have a British citizen child with dual non-EEA nationality. My spouse is on the 5 year route having been granted entry clearance in 2014 and further leave in 2017.

My spouse may need to submit tax amendments for two tax years during this period to declare undeclared income and self-assess for one year where she didn't submit self-assessment (2016/2017). These amendments do not relate to the income on which we relied for entry clearance in 2014 (my income as the British sponsor) and FLR in 2017 (joint savings).

These amendments are genuine oversights and no tax is owed to HMRC as a result as my spouses' income didn't exceed her personal allowance. However, I am concerned that the amendments might be used by the Home Office to deny ILR.

I am unclear whether HO policy is to use any tax amendments to deny ILR or whether this only applies where the amendments are linked to information that was included in applications for entry clearance/leave to remain that were granted in the past (deception).

Does anyone have any experience in this that they can share? Thanks in advance.

See also Two successful judicial reviews in “paragraph 322(5)” tax cases > Dadzie [2018] CSOH 128 and Oji [2018] CSOH 127.

Thanks Vinny. I had actually just stumbled accross that article myself. Do you (or any other members) think that the tax amendments should be flagged in the ILR application? The only place I would have thought relevant would be the question about “civil judgments under the Immigration Acts” but this wouldn’t be a judgment as far as I know.