Spouse visa with a self-employed sponsor

A self-employed sponsor can meet the spouse visa financial requirement, but the Home Office counts their income differently from a salary. It looks at a complete financial year that has already ended, taken from the tax return, and it expects a specific set of documents. Self-employment applications are refused more often than salaried ones, nearly always because of the paperwork rather than the income.

How the income is counted

Self-employed income is assessed under one of two categories:

• Category F: gross taxable profit for the last full financial year.
• Category G: the average gross taxable profit over the last two full financial years. This helps where the last year was lower than the year before.

For a sole trader the "financial year" is the tax year, 6 April to 5 April. The figure that counts is the profit on the tax return, before tax, not the turnover and not what you take out of the business. You must also still be self-employed when you apply.

If you started trading recently and have not yet completed a full financial year with a tax return filed, the self-employment income cannot count yet.

Company directors

A director of their own limited company is treated the same way when the company is a "specified limited company": the director, their partner or close family hold the shares, with fewer than five other shareholders. Salary and dividends from that company count together under Category F or G, from the company's last full financial year. A director of a company owned by others counts their salary as an ordinary employee.

Combining with other income

Self-employment income can be added to:

• the sponsor's salary from a separate job;
• pension income;
• rent or other non-employment income;
• the applicant's own self-employment, if they are already in the UK with permission to work.

It cannot be combined with savings. A self-employed sponsor who falls short has to make up the difference from another income source, or rely on savings alone. Our checker shows how the figures work.

The documents for a sole trader

For the last full financial year (or both years for Category G):

• the Self Assessment tax return and the HMRC statement of account (SA300 or SA302), with evidence of the tax paid or due;
• proof of registration with HMRC as self-employed, and the Unique Taxpayer Reference;
• business bank statements for the same 12 months, if there is a business account;
• personal bank statements for the same 12 months showing the income paid in;
• accounts for the year, either audited or unaudited with an accountant's certificate;
• evidence the business is still trading, dated within three months of the application, such as a recent business bank statement, insurance or business rates; and
• one further document such as a VAT certificate and returns, or a franchise agreement.

This is not a complete list. What you need depends on your circumstances, and the documents vary from case to case. Your solicitor will tell you exactly what applies to you.

The documents for a company director

• The company tax return (CT600) for the last full financial year, with proof it was filed.
• Companies House registration, and the confirmation statement showing who holds the shares.
• The company accounts, audited or with an accountant's certificate.
• Company bank statements for the same 12 months.
• Payslips and P60, personal bank statements showing salary and dividends received, and dividend vouchers.
• The personal tax return for the same period.

This is not a complete list. What you need depends on your circumstances, and the documents vary from case to case. Your solicitor will tell you exactly what applies to you.

The common mistakes

• Using turnover instead of gross profit.
• Relying on a year where the tax return has not been filed.
• Choosing the year that does not match the bank statements.
• Mixing self-employment with savings.
• Missing the accountant's certificate.

Questions people ask