Almost CR quaternionic manifolds and their immersibility in HP^n

We apply the general theory of codimension one integrability conditions for G-structures developed in Santi (Ann Mat Pura Appl 195:1463–1489, 2016) to the case of quaternionic CR geometry. We obtain necessary and sufficient conditions for an almost CR quaternionic manifold to admit local immersions as an hypersurface of the quaternionic projective space. We construct a deformation of the standard quaternionic contact structure on the quaternionic Heisenberg group which does not admit local immersions in any quaternionic manifold.