It is not the Government’s policy to refuse applications due to rectification of tax return errors.
We have refused applications where there are substantial differences – often tens of thousands of pounds – between the earnings used to claim points in an immigration application and an applicant’s HMRC records, without a credible explanation from the applicant. We take all available evidence into account before making a decision. Paragraph 322(5) is used where the evidence shows that an applicant’s character and conduct is such that their application should be refused. Any such case is signed off by a manager before refusal grounds are applied.
As I advised the Home Affairs Select Committee on 8 May, we are carrying out a review of these cases to see how many showed clear evidence of deceit, and whether any were minor errors.