Company Tax Return CT600 - last full financial year - please help!

Hi All, this my first post and I really hope someone can help.

My income is part salary and part from shares from a family business. Together they meet the financial requirement threshold for a sponsor for my wife.

The financial year for our company runs from August 1st to July 31st. The last full financial year at the time of writing was therefore Aug 1st 2017 - July  31st 2018 and a CT600 was filed with HMRC for that.

I need to make a reapplication as our first application was refused due to incomplete supporting evidence. If I apply for the Spouse Visa online before July 31st 2019 does this mean that I will be required to submit the CT600 and other documents for the full financial year of Aug 1st 2017 - July 31st 2018?

I am concerned that the Entry Clearance Officer may consider the date of application to be the date of appointment at the Visa Centre where my wife will submit the documents. The reason I have this concern is that I have a correspondence from the UK Home Office concerning our first application refusal and it states that my wife ‘Applied for Entry Clearance’ on Feb 5th 2019. This was the date of the appointment at the Visa Centre, not the date of online application which was Jan 04 2019.

I’d be grateful for anyone who has experience of this to offer an opinion. We have already messed up our first application and the process is so tricky. I need to act fast if I want to reapply before July 31st. The 2018/19 accounts won’t be filed with HMRC until January 2020 so I have only a few days to act to avoid that wait.

Many thanks in advance.

Hi Seany77,

I'm on the 5 year spouse journey FLR(M) with my ILR currently in the process of application. I also am a director of a limited company and was so at the time of my last 2.5 year FLR(M) application. When I applied I received a letter stating that they needed more financial evidence and I needed to submit my most current CT600 as the financial year I used fell prior to the date of application. My application was made in November 2016 with my year ended on 31st October 2016. So although I wasn't required by HMRC to file and pay any taxes owed for year end 2017 until July 2018, I had to file my CT600 immediately. I simply explained my reasoning and asked that they wait a week to receive the current CT600. My application was successful in the end.

So my answer to your situation would be if you make the application before the end of your financial year, then they should accept that as proof of income. In the meantime I would immediately consolidate your books and file the earliest you can for your next financial year. Just in case they ask for that. They will be more willing to be accepting of your circumstances if you are proactive. You mentioned;

The reason I have this concern is that I have a correspondence from the UK Home Office concerning our first application refusal and it states that my wife ‘Applied for Entry Clearance’ on Feb 5th 2019. This was the date of the appointment at the Visa Centre, not the date of online application which was Jan 04 2019.

If 4th Jan 2019 is the date of your re-application then your financial evidence should be accepted.

On the other hand, the case worker will not be forthcoming of anything you may miss so you have to do all the research.

Hope this helps,

Hof