The UK Border Agency is responsible for securing the UK border and controlling migration in the UK. We manage border control for the UK, enforcing immigration and customs regulations. We also consider applications for permission to enter or stay in the UK, and for citizenship and asylum.
Where an applicant is providing evidence from an accountant or accountancy firm the accountant must be either fully qualified chartered accountant or a certified accountant who is a member of a registered body.
We have very good record of assisting Home Office applications.
What documents you must send
This page explains what documents you must send as proof of earnings to support your application to the highly skilled worker category (Tier 1 General) of the points-based system to work in the United Kingdom.
How many documents you should send
What the documents should show
Examples of document combinations to provide
If you are submitting self-employed earnings
Requirements for accountants
Full details of these requirements are in the immigration rules at paragraph 245A-G of part 6, which you can find on the right side of this page. You must read the policy guidance before you apply under this category. You can download the guidance and application form from the Applying section.
It is essential that earnings are corroborated by more than one source, so you must send at least two of the following from different sources as proof of your earnings:
personal bank statements;
letter from your employer;
official tax document;
letter from your managing agent or accountant;
invoice explanations or payment summaries;
company or business accounts.
You must send at least two different types of supporting document for each source of earnings claimed. Each piece of supporting evidence must be from a separate source and support all the other evidence so that together they clearly prove the earnings claimed.
For example, when sending documents for salaried employment, you should not send payslips together with a letter from the employer, because we consider both of these documents to be from the same source.
If you are sending a combination of bank statements and a letter/invoice summary from your accountant, you must also provide any invoices generated during the period for which you want to claim earnings.
Supporting documents must show all the relevant payments you are claiming points for. If earnings from a particular source have been paid in more than one way, you must send two types of document for each part of the payment claimed. For example, if you have been paid for your salaried employment by means of a salary and a dividend. If the gross and net dividend payments are included on your payslip, and can be supported by details of the net dividend payment on your bank statements, you could send bank statements and payslips as supporting evidence for both the salary and the dividend claimed. However, if the dividend details are not included on the payslips, you must also send separate dividend vouchers to support the dividend payments and cross-reference these with the bank statements you send.
You should give full contact details for each source of income you give us, so we can verify all supporting documents if necessary.
You should also send any information or explanation of the documents you have sent that may help us to consider the earnings claimed. For example:
The evidence you provide will depend on your circumstances and how you earned the money. Below are some examples of typical combinations of documents.
These examples are not the only combination of documents we will accept for each employment type and you can use other combinations of documents.
A salaried employee could provide a combination of personal bank statements covering the full 12-month earnings period and either:
(We consider that payslips and letters from an employer are from the same source and you should therefore not provide a combination of these two types of document.)
If you are paid with a combination of salary and dividends, and both payments appear on your payslip, you could send personal bank statements for the full 12-month earnings period and either:
If you are paid with a combination of salary and dividends, and the salary and dividend payments do not both appear on your payslip, you can provide the documents listed above plus dividend vouchers for each dividend payment claimed, showing both the gross and the net dividend.
If you have worked in a self-employed capacity in your own business or company structure and have chosen to keep your earnings within the business or company, you could send:
If you are not the sole shareholder of the company you should also provide a letter from your accountant confirming your shareholding and the proportion of net profit before tax to which you are entitled for the earnings period claimed.
If you are a contractor who does not operate either through your own company or as an employee, you may send:
If you are claiming points for self employed earnings made in the UK, you must provide documents to show that you are registered as self-employed and were registered as self-employed for the period when the money was earned. This is in addition to the documents required to demonstrate earnings.
You must also provide evidence that you were paying Class 2 National Insurance contributions during the period(s) of self-employment. Depending on your circumstances, you must provide:
HM Revenue & Customs will issue a welcome letter or small earnings certificate at any time up to 6 weeks after the date of first contact with a self-employed person.
If you are providing evidence from an accountant or accountancy firm, they must be either a fully qualified chartered accountant or a certified accountant who is a member of a registered body.
If your earnings were for work done while you were in the UK, the evidence must come from an accountant or accountancy firm in the UK who is a member of a one of the following recognised supervisory bodies:
If you made your earnings while you were not in the UK, the evidence must come from a member of one of the above supervisory bodies, or from a full member of the International Federation of Accountants.
If you are operating through a limited liability company that is administered on your behalf by a managing agent or accountant. The name on the payment advice may therefore differ from the credit payment entries on your bank statements. You should provide a letter from your managing agent or accountant to clarify the relationship between everyone concerned.
If you are one of a number of shareholders in the business and are claiming for net profits made over the earnings period, you should provide a letter from your accountant, confirming the percentage share you are entitled to receive from the business's net profit before tax.
payslips for the full 12-month earnings period; or
a letter from your employer.
payslips for the full 12-month earnings period; or
a letter from your employer.
business or company accounts that meet statutory requirements and show the net profit made for the earnings period claimed; and
a letter from your accountant confirming the details in those accounts.
an accountant's letter confirming a breakdown of your gross and net earnings for the period claimed; and
personal bank statements clearly highlighting all credit payments made to your account from employment undertaken during the earnings period claimed.
(if you pay National Insurance by quarterly bill) the original bill - not a copy - from the quarter immediately before your application; or
if you pay National Insurance by direct debit) a copy of your most recent bank statement issued before the application, showing the direct debit payment of National Insurance to HM Revenue & Customs; or
(if you have low earnings) an original small earnings exception certificate issued by HM Revenue & Customs for the most recent return date; or
(if you have recently registered as self-employed, and do not have any of the evidence above yet) your original welcome letter from HM Revenue & Customs, containing your unique taxpayer reference number.
the Institute of Chartered Accountants in England and Wales (ICAEW);
the Institute of Chartered Accountants in Scotland (ICAS);
the Institute of Chartered Accountants in Ireland (ICAI);
the Association of Chartered Certified Accountants (ACCA);
the Chartered Institute of Public Finance and Accountancy (CIPFA); and
the Chartered Institute of Management Accountants (CIMA).