ILR refused on paragragh 322(5)

[Ajay009]

Hi all,
I have attended for my ILR via tier 1 general migrant in Solihull yesterday and got refused based on 322(5) paragraph.

There are 2 reasons for refusal but I have evidences for both.

1. My application was refused yesterday due to the year 2010/11 Ltd company tax was not paid to HMRC.

Reply for this: I have amended in February-16 itself and I have proof of acknowledgement from HMRC that it was amended which I can submit this.

2. They quoted that 3 years before(i.e. in 2013) when i applied for my 2nd tier 1 extension i have showed an income of 40k+ (part emp+part self emp) but the tax returns that were filed for the amount that was claimed for the extension was different, stated that i claimed higher earnings i.e., net profit is £16,361 and declared less net profit of £11,707 at the time of filing the tax returns to Hmrc which is not matching due to this they refused.

my accountant said that:

The tax return the net profit is £16,361 and the claim for computer equipment, office furniture etc. £4,654 is claimed during first year, as business set up costs and claimed relief in the tax return as annual investment allowance. Thus the taxable profit is £11,707. According to tax laws what ever business investment you made can be claimed as annual investment allowance. This does not affect your profit.

I want to submit these evidences in AR. In the meantime shall I amend that 2012-13 year expenses and submit to Hmrc and then i'll re-apply for ILR. Can anyone suggest me your thoughts please.

[noajthan]

1) My understanding is these types of decisions are made at discretion and weighed up on a balance of probabilities.
Amendment of some 'mistake' as long as four or five years later and just before a visa application is unlikely to be looked on favourably in a UKVI context.

2) UKVI is not looking at this from an accounting point of view.
If ultimate nett profit (before tax) was approx £11K you could have saved a lot of grief by using that figure in UKVI submission rather than some higher ('inflated') figure.
Unclear how another late amendment may assist here.

Similar cases may be of interest (or simply search for others):
http://www.immigrationboards.com/indefi ... ?hilit=322

http://www.immigrationboards.com/uk-tie ... ?hilit=322

http://www.immigrationboards.com/indefi ... ?hilit=322

[RRSB2012]

You said you were Self-Employed ... right .......... I mean you didn't meant that you had a Company and they were Company accounts?

[Ajay009]

You said you were Self-Employed ... right .......... I mean you didn't meant that you had a Company and they were Company accounts?

In 2010-11 I have a Ltd company and its closed in end of 2011, for this I have filed and amended tax in feb-16 it was amended n got a letter from corporation tax for this.

In 2012 I registered as self employed from then on wards every year I'm filling tax returns and paying tax on time.

Amended tax was not reflected on my profile due to that I got refused.

[Abc499]

There are 2 reasons for refusal but I have evidences for both.

# I think there could be something positive from this if this goes to judge (which tax paid 2011). hope you already provided the tax document with application. but they did not consider that document.
# For 2013, is that just not matching, full UKVI claim is not declared to HMRC or its after expense become below threshold. this two situation is different. I think if goes below threshold then probably it will be tough to fight.

[Obie]

In my view, AR is not reaping much in these types of cases, a JR might be the only option.

[Ajay009]

There are 2 reasons for refusal but I have evidences for both.

# I think there could be something positive from this if this goes to judge (which tax paid 2011). hope you already provided the tax document with application. but they did not consider that document.
# For 2013, is that just not matching, full UKVI claim is not declared to HMRC or its after expense become below threshold. this two situation is different. I think if goes below threshold then probably it will be tough to fight.

I didn't submitted hmrc acknowledgement letter to HO, I'm going to submit in AR.
In 2013 i have shown 16k from SE to HO time period is 2012 to may 2013 for visa purpose, when I filed to hmrc it was splitted into 2 tax years (2012 to Apr 2013 and 2013 to 2014) due to that it's not matched.

[Ajay009]

With the help of solicitor covering letter I'm going to apply for AR, can I expect +ve results from AR ?
so far in this forum I didn’t any success status after AR

[sadi952]

Hi ajay

Sorry to hear that mate, Not to make you feel bad but under present conditions AR decision will not be changed, I have faced same, try to manage grounds for JR,,,,,,, Good Luck

Sadi

[Lancer2016]

If UKVI allege para 322(5) does it impact our future travel to anyother country like the US or Australia?

I lawyer I spoke to said it will but then again he as trying to get me to go for JR with them,so im not sure please can you clairry

[Wanderer]

Surely computer equipment, office furniture etc are capital costs and are written down over a number of years, not all in the first year.

Some dumb accountants about...........

[Ajay009]

Thank you for your information Sadi952.

@Lancer2006: I agree

[shanuk]

Dear All,

Please provide details on below link:

http://www.immigrationboards.com/indefi ... l#p1359302

Thanks