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Section 322(5) and Naturalisation

Posted: Wed May 23, 2018 3:11 pm
by IM314
The news is currently full of cases where highly skilled migrants have been refused ILR under 322(5) because they made corrections to past tax returns.

However, my question is if anyone has had the same type of refusal (purely based on HMRC/tax issues) for naturalisation, not ILR?

My wife and I both have our ILR, and have had for several years. We want to apply for naturalisation now, but a few years ago she submitted a self-assessment tax return a year late. She had registered as self-employed years before to do freelance work and submitted all the returns correctly, but after she got full-time employment she stopped doing private work and just had to submit a zero tax return every year (10 minutes online) for the dormant business, which she did dutifully every year. We then moved to a new house when our daughter was born, and that year she somehow forgot to submit in the confusion of it all, and the reminders got sent to the old address. The following year when she logged in to submit, she saw what had happened, and immediately submitted the missing zero return, paid the £1,200 admin penalty, submitted that year's return on time, and finally de-registered her old business so it doesn't happen again. HMRC would not waive the penalty for late submission, but she agreed it was her fault to have missed it. I am now terrified that we are going to apply for naturalisation, and get hit with this nightmare of being threatened with deportation under Section 322(5) because of that one oversight on her part.

Re: Section 322(5) and Naturalisation

Posted: Wed May 23, 2018 3:14 pm
by CR001
A 322(5) refusal is under the Immigration Rules. Citizenship LAWS are completely separate and independent. Citizenship has its own separate 'good character' requirement that has to be met, see link below.

british-citizenship/citizenship-faqs-co ... 95747.html

It should not be an issue for your spouse.

Re: Section 322(5) and Naturalisation

Posted: Wed May 23, 2018 3:19 pm
by IM314
Thank you - that's really good to know, and I had not fully realised the legal difference between immigration and citizenship. The quick response is much appreciated!

Re: Section 322(5) and Naturalisation

Posted: Wed May 23, 2018 3:19 pm
by CR001
You're welcome.

Feel free to continue with any questions you might have.

Re: Section 322(5) and Naturalisation

Posted: Wed May 23, 2018 3:33 pm
by IM314
Thanks. The rest of the application looks straightforward and we will declare this penalty for the sake of showing honesty (even though I don't think it falls under any of the types of civil penalties they ask for), and then just bite the bullet and pay that incredible application fee. Thanks again for your help here, I can see that you are one of the most active on the forum, and clearly know what you're talking about.