All Articles: paragraph 322(5)

People who lie to the Home Office are unlikely to get indefinite leave to remain

Last year, in the important case of Balajigari [2019] EWCA Civ 673, the Court of Appeal ruled that, before refusing a settlement application on the basis that the person applying has been dishonest, the Home Office must: Let the applicant know that th ...

28th April 2020 By

Court of Appeal lowers the bar for refusing tax discrepancy cases

In the case of Tahir Yaseen v Secretary of State for the Home Department [2020] EWCA Civ 157, the Court of Appeal has reiterated that refusals on the ground of character or conduct require a balancing exercise, taking into account both positive and ne ...

19th February 2020 By

Accountants taking the blame for tax discrepancies should give evidence in person

Following another paragraph 322(5) case, where an applicant was refused indefinite leave to remain on the basis of dishonesty for disclosing different income to HMRC as opposed to the Home Office, the Upper Tribunal has issued guidance on evidence fro ...

27th January 2020 By

New Home Office guidance on refusing settlement over tax discrepancies

The Home Office has published specific guidance on settlement applications by migrants who previously held Tier 1 (General) leave and who declared different sets of earnings to the Home Office and HMRC. The document must be read alongside the more gen ...

20th January 2020 By

Home Office comes out fighting in new guidance on false representations

The Home Office has issued new policy guidance on when it will refuse applications on the grounds of deception or dishonesty, i.e. where an applicant has made a false representation. The guidance follows a serious defeat in the Court of Appeal earlie ...

14th October 2019 By

Major judgment finds Home Office policy of ejecting migrants over tax discrepancies “legally flawed”

The Court of Appeal has handed down a blockbuster judgment on the highly controversial use of paragraph 322(5) of the Immigration Rules to refuse settlement to migrants over alleged tax discrepancies. It says that the Home Office’s stance in the ...

16th April 2019 By

Two successful judicial reviews in “paragraph 322(5)” tax cases

Since January 2015, 1,700 settlement applications from Tier 1 (General) migrants have been refused under paragraph 322(5) of the Immigration Rules, primarily due to discrepancies between earnings declared to HMRC and to the Home Office at the time of ...

16th January 2019 By

Blame the accountant? Tribunal weighs in on paragraph 322(5)

In R (Khan) v Secretary of State for the Home Department (Dishonesty, tax return, paragraph 322(5)) [2018] UKUT 384 (IAC) the Upper Tribunal has issued guidance to the Home Office on how to properly decide applications from Tier 1 (General) applicant ...

26th November 2018 By

Comment: migrants need the right to work while fighting immigration cases

I am quoted in a recent Guardian story about the notorious, if niche, paragraph 322(5) of the Immigration Rules. This is the rule being used to refuse leave to remain to migrants because of alleged discrepancies between their tax returns to HMRC and t ...

28th August 2018 By

Tax discrepancies and paragraph 322(5) refusals: what are they and how to challenge them

Back in January, we wrote about the case of Dr Syed Kazmi, a foreign doctor due to be removed from the UK because of a “HMRC tax issue” disqualifying him from settlement. Since then, many more refusals of settlement applications by highly ...

30th May 2018 By