Immigrationboards.com

Iam writing on behalf of my friend whose ILR application was refused last week. He applied after completing the 5 year criteria for Tier 1 general.

His tier 1 general visa is valid till july 2016 and he is currently 4 months short of the 10 year route aswell.

His application was refused due to filing of 'nil' self employment tax during 2010,2012 and 2013.

HMRC have no records of his self employment earnings for those years.

The refusal letter states that although rule 322.5 does not grant a mandatory rejection but since his HMRC returns for 3 years shows no declared earnings therefore this points towards dishonesty. If it was only for 1 year then it would have been a case of mistake but 3 years points towards dishonesty.

He has spoken to a few solicitors and the general advise is as follows:

''Submit a fresh application with tax amendments and stating reasons for the accountacy error which took place in those years, during this period if application processing 5 months then he may go for 10 year route.''

The refusal letter also states that he has to go for admin review within 14 days otherwise his case will be sent to enforcement team. I believe he needs to contact homeoffice and let them know that he will be filing a new application asap in order to avoid anyone visiting him.

Looking at his case i dont think home office has made any errors since they also wrote the breakdown of tax returns for the past 5 years in his refusal letter, so i dont think he should go for the admin review.

After spending almost 10 years in UK it looks to me that unfortunately his state is precarious. Any advise will be welcome.

It would help if we can know if your friend's source of earnings i.e. was it only self employed, or Self employed + Salaried.
Especially what was his income declared to UKVI for 2010, 2012 and 2013 ............. also what was the status for 2011?

This would help in better understanding the situation.
Thanks
R

His earnings throughout have been a combination of Salaried + Self employment every year.

The tax from salaried source has been collected correctly, its the self employment earnings which are in question.

Breakdown as follows:

2010-2011 Claimed 25k self employement - HMRC records show zero deceleration in self employment.

2011-2012 No mention of this period.

2012-2013 & 2013-2014 Claimed Total for both years 32k self employment - HMRC records show zero deceleration in self employment.

Stupid question, but did he declare his secondary source of income and pay tax on those ? Did he file the tax himself or through an accountant ? Any evidence of tax paid ?

Yes his salaried tax was automatically deducted by his employer.

For self employment he used accountants to file tax - or lack of it.

tell him to send amendments and apply by post, hopefuly he will easily cross his 10 years and then vary it to LR

Plzilr wrote:tell him to send amendments and apply by post, hopefuly he will easily cross his 10 years and then vary it to LR

Ok thanks for the advise! i`ll let him know.

Hello,

I think the best bet is for your friend to re-apply and probably send his application by post. Since he used those self employment earnings, why did he not file a return with the HMRC.

Can i please ask what PEO did your friend attend and did he have to fill in the questionaire.

Thanks

HMRC amendments are likely to take 4 months or more, by which time it appears that his current visa will have expired. By not submitting self-assessment tax returns for self-employment during the relevant period and paying all overdue tax, he has dug himself into a very deep hole which may be difficult to dig himself out of, IMHO I can't see that a fresh application will make any difference to the situation as the HO's general stance on these cases is that the amendments were only made when the ILR application was refused or facing refusal.
See this thread:
http://www.immigrationboards.com/indefi ... 04752.html

UKVI checks tax records whatever route you choose e.g 10 year.
Also they will check this again under good character requirement for naturalisation.

Ta
Honey