LR application when set o refused due to tax amendment urgnt

[ITEXPERT]

Wondering if anyone is in similar situation.
Applied for ILR set o 1 year ago at PEO. Declared that tax were amended before application and provided valid reason for amendment. they kept it for further checks. After 10 months MP contacted UKVI and within a week they send refusal. 322-5 and 245cd. They still call it dishonesty even declared it to ukvi that taxes are amended and everything upto date with hmrc. Prepared AR and they retained same refusal but removed bit like income declared to hmrc for every year. They also acknowlwdged my exceptional circumstances but still retained same decision. 10 years completed 8 months ago but was confident that set o will go through which unfortunately didn't.
Now friends please advise if should go for LR PEO and explain that no dishonesty or deception on my behalf as everything was in order and decleared??or send PAP and follow JR?? or to proceed with both? Sorry for my bit long story. Quick reply would be greaty appreciated.

[monty87]

Sorry to hear about your refusal.

Why did you have to amend prior to ilr? Merit of JR depends on reasons behind amendments. 322(5) is discretionary and if you do not have satisfactory evidence and explanation that it was an error, there is less chance in jr success.

[ITEXPERT]

Sorry to hear about your refusal.

Why did you have to amend prior to ilr? Merit of JR depends on reasons behind amendments. 322(5) is discretionary and if you do not have satisfactory evidence and explanation that it was an error, there is less chance in jr success.

Hi Month
Glad you replied. Yes amended well before ilr application. turnover declared to hmrc but some expenses were added which made profits low and exceptional circumstances were present and no dishonesty on my behalf. Provided separate letter but still not good enough for them. They accepted the circumstances as they were aware of them but still doubt intentions of amendment were for ilr application. Mistake admitted and rectified and also not concealed. They are treating us very harshly no matter what you present.

[monty87]

Sorry to hear about your refusal.

Why did you have to amend prior to ilr? Merit of JR depends on reasons behind amendments. 322(5) is discretionary and if you do not have satisfactory evidence and explanation that it was an error, there is less chance in jr success.

Hi Month
Glad you replied. Yes amended well before ilr application. turnover declared to hmrc but some expenses were added which made profits low and exceptional circumstances were present and no dishonesty on my behalf. Provided separate letter but still not good enough for them. They accepted the circumstances as they were aware of them but still doubt intentions of amendment were for ilr application. Mistake admitted and rectified and also not concealed. They are treating us very harshly no matter what you present.

Did you incur these expenses at the same tax year? Did you also give them the breakdown of expenses and receipts to demonstrate the income declared to ho and hmrc were genuine errors which u rectified before ilr? Did you declare different turnover to ho and hmrc previously? Home Office can alleged dishonesty or anything they like but you need to maintaine your position that it was genuine error which was rectified prior to ilr application. As long as you have provided documentary evidence to justify that it was an error and provided material facts about your character in the application, you should be fine in court.

[ITEXPERT]

Sorry to hear about your refusal.

Why did you have to amend prior to ilr? Merit of JR depends on reasons behind amendments. 322(5) is discretionary and if you do not have satisfactory evidence and explanation that it was an error, there is less chance in jr success.

Hi Month
Glad you replied. Yes amended well before ilr application. turnover declared to hmrc but some expenses were added which made profits low and exceptional circumstances were present and no dishonesty on my behalf. Provided separate letter but still not good enough for them. They accepted the circumstances as they were aware of them but still doubt intentions of amendment were for ilr application. Mistake admitted and rectified and also not concealed. They are treating us very harshly no matter what you present.

Did you incur these expenses at the same tax year? Did you also give them the breakdown of expenses and receipts to demonstrate the income declared to ho and hmrc were genuine errors which u rectified before ilr? Did you declare different turnover to ho and hmrc previously? Home Office can alleged dishonesty or anything they like but you need to maintaine your position that it was genuine error which was rectified prior to ilr application. As long as you have provided documentary evidence to justify that it was an error and provided material facts about your character in the application, you should be fine in court.

Same turnover with hmrc n ukvi but difference of profits which were rectified before application. Solid reason presented at PEO n also letter which explains some reasons n some docs too. But you don't know what will happen after 1 year when they rejects it. You are not in favor of LR app? As if I don't apply in 14 days means I will lose this opportunity?

[monty87]

It would still have been better if you submitted expenses report from the same tax years with application as that would have shown the genuineness of error and also Home office isn't going to be much convinced for personal circumstances of tax tampering or blaming accountant. Not sure what exceptional explanation you gave them for this.

You can apply for set(lr) and challenge set(o) at the same time. Since 322(5) is gerneral grounds of refusal for ILR so home office will still possibly take into accout your immigration history whilst on tier 1 general.

[ITEXPERT]

Thanks Monty. I totally agree, luckily I have all the receipts for those expenses. There isn't any difference between a mistake and and evading for them. Unfortunately when there is amendment this means you are in trouble. One can miss deadline and if it is legally allowed then they should give benefit of possibility. They can charge you for PEO and then treat is as postal and even they can't meet deadlines so doesn't mean they are dishonest but means they can have issues too. n finally who found the mistake? We rectified it, declared it and explained it. That's the best you can do. I wish best of luck to everyone

[BSatti]

@ITExpert

You should apply for SET (LR), otherwise you will become over stayer. My suggestion will be to go ahead with JR in parallel to your application. You have a good chance that you will win JR as amendments were made before the application and not after the refusal like us.

Good Luck!

[ITEXPERT]

Thanks BSatti

Yes thinking the same and will apply in person for LR application. million dollar question like Mr khan who to contact for case prepation That's next

[monty87]

One can miss deadline and if it is legally allowed then they should give benefit of possibility. They can charge you for PEO and then treat is as postal and even they can't meet deadlines so doesn't mean they are dishonest but means they can have issues too. n finally who found the mistake? We rectified it, declared it and explained it. That's the best you can do. I wish best of luck to everyone

Its true that amendments are legal and the legitimate expectation is that government departments, including the Home Office, should take official HMRC amendments into consideration which otherwise would be accepted in any scenario. Exception has been created by Home Office considering applications for Indefinite Leave to Remain applications, whereby there does not appear to be any consistency in acceptance of change of circumstances to that of HMRC. With my own knowledge in court hearing observations, the only way to succeed Judicial review is

i) credible explanation and evidence to demonstrate it was an error and not tax evasion/avoidance
ii) this evidence was available infront of the case worker
iii) Blaming accountant does not help as it still is applicant responsibility to submit tax returns whether himself or by the accountant.
iv) instead of challenging 1st refusal if documents were not present at the time of decision making, its better to address all shortcomings in 2nd application preferably PEO and then challenge it in court.

[ITEXPERT]

Monty you are a star
At the time of PEO appointment I provided all the explanations and the exceptional circumstances. The worker was convinced as I provided all in written and HO were aware of them but unfortunately they returned those documents back to me and i am sure they didnt check only said in the refusal letter that we know you had exceptional circumstances but still they gave negative decision. The case worker said I just need to confirm from HMRC that the docs you submitted are upto date with their record. But now in refusal they said we confirmed they are up to date but still refusing you. Certain things are beyond your control and it's one of them.
Monty you are great help honestly

[Shaz321]

@ITEXPERT

JR is a must ! On many occasions UKVI withdraw and grant visa at Pre-action Protocol stage if their lawyers feel they don't stand a chance in front of independent judge.

[Shaz321]

For your JR make sure your lawyer gives reference to the fact that the statutory provisions made through Section 37 of Tax Management Act 1970 allow amendments within 6 years of filing a tax return.

Secondly If HMRC has accepted your amendments, which is the tax regulatory body and they don't find you dishonest how can UKVI deem you dishonest.

Only independent judge can talk some sense into UKVI. So go for SET(LR) and JR if possible.

[ITEXPERT]

For your JR make sure your lawyer gives reference to the fact that the statutory provisions made through Section 37 of Tax Management Act 1970 allow amendments within 6 years of filing a tax return.

Secondly If HMRC has accepted your amendments, which is the tax regulatory body and they don't find you dishonest how can UKVI deem you dishonest.

Only independent judge can talk some sense into UKVI. So go for SET(LR) and JR if possible.

Thanks really appreciated.

[paboluuk]

Wondering if anyone is in similar situation.
Applied for ILR set o 1 year ago at PEO. Declared that tax were amended before application and provided valid reason for amendment. they kept it for further checks. After 10 months MP contacted UKVI and within a week they send refusal. 322-5 and 245cd. They still call it dishonesty even declared it to ukvi that taxes are amended and everything upto date with hmrc. Prepared AR and they retained same refusal but removed bit like income declared to hmrc for every year. They also acknowlwdged my exceptional circumstances but still retained same decision. 10 years completed 8 months ago but was confident that set o will go through which unfortunately didn't.
Now friends please advise if should go for LR PEO and explain that no dishonesty or deception on my behalf as everything was in order and decleared??or send PAP and follow JR?? or to proceed with both? Sorry for my bit long story. Quick reply would be greaty appreciated.

Hi ITEXPERT, Sorry to here that your visa been refused. It's a long wait and the outcome is negative which makes more frustrating. First the tame should be removed on you then you can apply for ILR LR. If HO removes this 322-5 then you can apply for ILR LR application. You can still fight in PAP/JR. When you've good news on JR that would be enough to grant ILR. Hope this helps you.

If you don't mind, which PEO you've submitted your application ?

[ITEXPERT]

Wondering if anyone is in similar situation.
Applied for ILR set o 1 year ago at PEO. Declared that tax were amended before application and provided valid reason for amendment. they kept it for further checks. After 10 months MP contacted UKVI and within a week they send refusal. 322-5 and 245cd. They still call it dishonesty even declared it to ukvi that taxes are amended and everything upto date with hmrc. Prepared AR and they retained same refusal but removed bit like income declared to hmrc for every year. They also acknowlwdged my exceptional circumstances but still retained same decision. 10 years completed 8 months ago but was confident that set o will go through which unfortunately didn't.
Now friends please advise if should go for LR PEO and explain that no dishonesty or deception on my behalf as everything was in order and decleared??or send PAP and follow JR?? or to proceed with both? Sorry for my bit long story. Quick reply would be greaty appreciated.

Hi ITEXPERT, Sorry to here that your visa been refused. It's a long wait and the outcome is negative which makes more frustrating. First the tame should be removed on you then you can apply for ILR LR. If HO removes this 322-5 then you can apply for ILR LR application. You can still fight in PAP/JR. When you've good news on JR that would be enough to grant ILR. Hope this helps you.

If you don't mind, which PEO you've submitted your application ?

I am looking to book. The confusion is if I don't apply within 14 days means I will lose the opportunity to make LR application in time. I know strong grounds are there to fight but you have to use all the options you have rather than leave it and then regret it. I will still fight PAP n jr to get this removed

[paboluuk]

Hi ITEXPERT,

I guess you understood other way. I wanted to know which PEO you submitted initial ILR application (year before) ?

Thanks,

[ITEXPERT]

Hi ITEXPERT,

I guess you understood other way. I wanted to know which PEO you submitted initial ILR application (year before) ?

Thanks,

Croydon but decision came from Liverpool.

[yazpin]

Hello Friends

I hope you all are doing great, would you please update us when you go for JR (Appeal) of Set(LR) Refusal,

1. What is your outcome of the Tax Amendment Questionnaire from home office?
2. What is your outcome of the Tax Amendment Questionnaire in the Appeal in Court?

Thanks

[saleemd]

Hi Itexpert,

What i don't seem to understand that if it was an exceptional circumstance which according to you even the home office recognize then why did you do a tax amendment? and if you had to do then it should be unchallenged in court.
I don't see any issues with your JR, get a good lawyer who puts the point across and you should sail through.

I generally don't understand why people are just rushing in for amendments, no government department will take amendment as genuine. Its like acceptance of guilt, if you think you had legitimate expenses in the same tax year after declaring to the HO then obviously the figures won't match and that is a allowable under the accounting principles which has nothing to do with the HO.

most importantly paragraph 322 ( 5) is non- mandatory refusal and as long as you prove to the judge that you posses a good character and were not deceiving any government organisation I'm sure will win. You have a good chance because you explained it in your application which shows your intention of been candid from the start. best of luck