Page-9
To be of good character you should show respect for the rights and freedoms of the United
Kingdom, observed its laws and fulfilled your duties and obligations as a resident of the United
Kingdom. Checks will be carried out to ensure that the information you give is correct.
If you are not honest about the information you provide and you are registered on the basis of
incorrect or fraudulent information you will be liable to have British citizenship taken away
(deprivation) and you may be prosecuted. It is a criminal offence to make a false declaration
knowing that it is untrue.
Among the duties and obligations which you are expected to fulfil is payment of income tax and
National Insurance contributions. We may ask H.M. Revenue & Customs for confirmation that
your tax and National Insurance affairs are in order. When you sign the application form you will
be giving your consent for us to approach them.
If you do not pay income tax through PAYE you must demonstrate that you have discharged
your obligations towards the H.M. Revenue & Customs, by attaching a Self Assessment
Statement of Account.
Page-14
Deception
If you have practised deception in your dealings with the Home Office or other Government
Departments (e.g. by providing false information or fraudulent documents) this will be taken in to
account in considering whether you meet the good character requirement.
Your application will be refused if you have attempted to deceive the Home Office within the last
10 years.
https://www.gov.uk/government/uploads/s ... r_2015.pdf
So If you cannot do anything or amend your Tax affairs then its suggested wait 10 years from the date of your last deception in tax to be safe side.
