HMRC and ILR

[Xiao Wong]

Hi there, if someone can help on this?
A friend of mine submitted his ILR application a while ago. He received a penalty invoice from HMRC, he appealed the penalty and hasn’t paid for it (it seems there’s miscommunication mistake). Should my friend pay for the HMRC penalty just for the sake of his ILR application with the HO?
Thank you!

[CULLINAN]

This will not impact ILR anyways. Just pay if you loose the appeal.