Post
by monty87 » Tue Jul 12, 2016 1:29 pm
Section 9ZA of HMRC SALF204 Regulations states:
'Where an error is discovered after the time limit for a correction, or an amendment, has passed, action may nonetheless be taken to correct it. Where the error has resulted in an underpayment of tax it may be open to HMRC either to commence an enquiry, or make a discovery assessment, depending on when the error is discovered. Where taxpayers become aware of an underpayment after the expiry of the time limit for amendments, they should notify HMRC so that corrective action may be taken accordingly.'
In light of such regulations, 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
Paragraph 19 (f)(iii) a document produced by a person, business, or company as an official return to a tax authority, showing details of earnings on which tax has been paid or will be paid in a tax year, and which has been approved, registered, or stamped by the tax authority.
Tier 1 (General) guide does not state to use professional accountant for submission of tax returns, and there could potentially be errors in HMRC submission. Why has Home Office not implemented controls beforehand and provided conditions in its policies before generalising character or conduct for inconsistent income records between HM Revenue and Customs and Home Office? Home Office should at least give applicant an opportunity to explain the discrepancies by following its own “Evidential Flexibility”. As long as you can justify discrepancies with evidence/credible explanation to Home Office and pay tax prior to application, HO should take this into account as it states in general grounds of refusal policy for 322(5) to take into account new evidence not previously known and not vaguely generalise character. Not filing a tax return at all is negligence and hard to argue however amendment should generally be acceptable as there is no guarantee when error can be discovered which HMRC being the statutory tax authority understand and acknowledge. Home should get a reliable evidence from HMRC what could potentially be a deception or dishonesty case to justify 322(5) clause of immigration rules which in most cases is only deemed allegations by HO.
