Thank you for reaching out! He does his own taxes every year. If this is the case, does that mean he would need a years’ worth of payslips?
If he files his own taxes every year, he is self-employed as a sole trader and therefore will need to apply under either Category F or G for self-employment income.
Category F = he has earned a total of £18,600 before tax but after any expenses in the last full financial year
Category G = he has earned an average of £18,600 before tax but after any expenses in the last 2 full financial years
Since the UK financial year runs from April 6th to April 5th, that means the last day of the current financial year is today...which means you will need to wait until he has filed his taxes for this tax year (April 6th 2017 to April 5th 2018) and has all the paperwork sorted before you can apply for the visa.
So for Category F, he will need his tax paperwork from April 2017 to April 2018 and 12 months of bank statements covering that entire period, and for Category G, he will need his tax paperwork from April 2016 to April 2018 and 24 months of bank statements covering that entire period.
From the
guidance, he will need to provide:
7. In respect of self-employment in the UK as a partner, as a sole trader or in a franchise, all of the following must be provided:
(a) Evidence of the amount of tax payable, paid and unpaid for the last full financial year.
(b) The following documents for the last full financial year, or for the last two such years (where those documents show the necessary level of gross profit as an average of those two years):
(i) Annual self-assessment tax return to HMRC (a copy or print-out);
(ii) Statement of Account (SA300 or SA302).
(c) Proof of registration with HMRC as self-employed if available.
(d) Each partner's Unique Tax Reference Number (UTR) and/or the UTR of the partnership or business.
(e) Where the person holds or held a separate business bank account(s), bank statements for the same 12-month period as the tax return(s).
(f) Personal bank statements for the same 12-month period as the tax return(s) showing that the income from self-employment has been paid into an account in the name of the person or in the name of the person and their partner jointly.
(g) Evidence of ongoing self-employment through the provision of at least one of the following: a bank statement dated no more than three months earlier than the date of application showing transactions relating to ongoing trading, or evidence dated no more than three months earlier than the date of application of the renewal of a licence to trade or of ongoing payment of business rates, business-related insurance premiums, employer National Insurance contributions or franchise payments to the parent company.
(h) One of the following documents must also be submitted:
(i)
(aa) If the business is required to produce annual audited accounts, such accounts for the last full financial year;
or
(bb) If the business is not required to produce annual audited accounts, unaudited accounts for the last full financial year and an accountant’s certificate of confirmation, from an accountant who is a member of a UK Recognised Supervisory Body (as defined in the Companies Act 2006) or who is a member of the Institute of Financial Accountants;
(ii) A certificate of VAT registration and the VAT return for the last full financial year (a copy or print-out) confirming the VAT registration number, if turnover is in excess of £79,000 or was in excess of the threshold which applied during the last full financial year;
(iii) Evidence to show appropriate planning permission or local planning authority consent is held to operate the type/class of business at the trading address (where this is a local authority requirement);
or
(iv) A franchise agreement signed by both parties.
(i) The document referred to in paragraph 7(h)(iv) must be provided if the organisation is a franchise.
