Spousal Visa Q re Sponsor Self Employment Proof re accountant certificate

Hi everyone,

Can I ask about the self employment financial submissions. The form asks for one of the following:

In section "proof of self employment income" one of the following is required:

1. Annual audited accounts for the last year

2. If not required to produce annual audited accounts, unaudited accounts for the last financial year with an accountant's certificate of confirmation, from an accountant

3. a certificate of VAT registration if turnover is in excess of 79k per year
(not applicable)

4. Evidence to show appropriate planning permission obtained from local planning authority consent is held to run business at trading address
 (local authority advise only required if clients visiting home address, Or many deliveries will be made

I run an online business, and have my two year self assessment tax returns, SAC forms and had to ask the HMRC for printouts to show my actual gross income because it does not show on the online portal of the self assessment tax account. My income is just over the required 18,600 minimum, and I have not in 6 years of sole tradership required an accountant as my income has been small, much less in previous years with not much going on.

Can anyone advise me on this, if you have been in a similar situation? Do I really have to get an accountant to look over my tax returns and verify them, or only the not yet submitted part of 2019-2020 tax year including from April-til now? As part of the main evidence my Accounts were completed and submitted up to tax year end 2019, tax payable and due is also noted for the visa application form. But without the use of an accountant.

Thank you so much

Hi everyone,

Can I ask about the self employment financial submissions. The form asks for one of the following:

In section "proof of self employment income" one of the following is required:

1. Annual audited accounts for the last year

2. If not required to produce annual audited accounts, unaudited accounts for the last financial year with an accountant's certificate of confirmation, from an accountant

3. a certificate of VAT registration if turnover is in excess of 79k per year
(not applicable)

4. Evidence to show appropriate planning permission obtained from local planning authority consent is held to run business at trading address
 (local authority advise only required if clients visiting home address, Or many deliveries will be made

I run an online business, and have my two year self assessment tax returns, SAC forms and had to ask the HMRC for printouts to show my actual gross income because it does not show on the online portal of the self assessment tax account. My income is just over the required 18,600 minimum, and I have not in 6 years of sole tradership required an accountant as my income has been small, much less in previous years with not much going on.

Can anyone advise me on this, if you have been in a similar situation? Do I really have to get an accountant to look over my tax returns and verify them, or only the not yet submitted part of 2019-2020 tax year including from April-til now? As part of the main evidence my Accounts were completed and submitted up to tax year end 2019, tax payable and due is also noted for the visa application form. But without the use of an accountant.

Thank you so much

You do need to provide every single thing that they ask for. You will need the accountant's certificate for the full financial year or years which you are relying on.

.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); and
(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.

https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-fm-se-family-members-specified-evidence

Thank you so much, I understand now. I wish I had understood that I would require this prior to us going for the application, ie paid an accountant to do my self assessments before now. It is proving challenging to find an accountant who will verify my tax return - even though I have literally almost paid the tax bill for 18-19 already!!! Obviously, no one wants to put their name to something that might not be correct. Of all these years of being self employed, my income was below the threshold for sponsorship and I didn't want another overhead or expense of paying for a service that I had assumed I didn't really need.....Until now!!!

Thank you so much, I understand now. I wish I had understood that I would require this prior to us going for the application, ie paid an accountant to do my self assessments before now. It is proving challenging to find an accountant who will verify my tax return - even though I have literally almost paid the tax bill for 18-19 already!!! Obviously, no one wants to put their name to something that might not be correct.

I think that's the point though. You're going to have to give them your full accounts before they can attest to everything being in order. Essentially, they would be auditing you at this stage.

I'm sorry. Self employment is the worst category.