Documents required for limited company owners

[KhristyAnna]

Hello dear adviser!

I am trying to find answers to the following questions in regards to my online citizen application:

1) I have a limited company, I am the only owner and director - do I need to choose that I am a Director and Self-employed or only a Director in Employment Status section?

2) If I choose tickbox "Self- Employed" then on required documents section appears additional requirement to submit to Home Office " Miss Kristy Xxx most recent tax year account statement and corresponding HMRC tax return as proof of self-employed".

I am not quite sure what is meant by "tax year account statement " - is it my company annual accounts return with the corporate tax I have paid? Is it bank statement from my limited company? Or something else?

And "corresponding HMRC tax return as proof of self-employed". Is it SA302 form ?

Many thanks,
Kristy

[wahi66]

could you please state what application are you filling in???

for british citizenship you dont really have to provide any documentary evidence.

[KhristyAnna]

Hello Wahi!

I am filling in British citizenship application online. There is a section Employment Details and under that there is a question "Your type of employment" with the following options:
- An Employee
- A business partner
- Self Employed
- Director
- Other (e.g voluntary worker, studying)

If I choose Director only then I am not required to submit any documents regarding employment and taxes:
Here is which documents are required once I check only a Director checkbox:
-The passport issued by "XX" country for Miss Kristy

- Miss Kristy's certificate proving you have a speaking and listening qualification in English at B1 CEFR or higher

- Miss Kristy's Life in the UK Test pass notification

- Proof of living in the UK for Miss Kristy

- Two referee declarations for Miss Kristy's

- Miss Kristy's evidence of identity

- Miss Kristy's proof of Nationality

If I also select the checkbox "Self-Employed" then I would need additionally provide

- Miss Kristy's most recent tax year account statement and corresponding HMRC tax return as proof of self-employment

Therefore I am not sure if owning a limited company I need actually select "Self- Employed" because my limited company is a separate entity from me but if I need to then I am not sure what is required in that additional point? What is "recent tax year account statement" ? What kind of account it is?
Even my accountant could not provide any answer on that as well as he is not dealing with immigration matters.

And my second question in regards to documents which prove I have lived in UK - what kind of proof I can provide if I do not have an employer (because I own my limited company.) Also, I do not study in UK and currently, I am taking a break from projects (not actively trading).

Much appreciated!

[mamalicious187]

Hello Wahi!

I am filling in British citizenship application online. There is a section Employment Details and under that there is a question "Your type of employment" with the following options:
- An Employee
- A business partner
- Self Employed
- Director
- Other (e.g voluntary worker, studying)

If I choose Director only then I am not required to submit any documents regarding employment and taxes:
Here is which documents are required once I check only a Director checkbox:
-The passport issued by "XX" country for Miss Kristy

- Miss Kristy's certificate proving you have a speaking and listening qualification in English at B1 CEFR or higher

- Miss Kristy's Life in the UK Test pass notification

- Proof of living in the UK for Miss Kristy

- Two referee declarations for Miss Kristy's

- Miss Kristy's evidence of identity

- Miss Kristy's proof of Nationality

If I also select the checkbox "Self-Employed" then I would need additionally provide

- Miss Kristy's most recent tax year account statement and corresponding HMRC tax return as proof of self-employment

Therefore I am not sure if owning a limited company I need actually select "Self- Employed" because my limited company is a separate entity from me but if I need to then I am not sure what is required in that additional point? What is "recent tax year account statement" ? What kind of account it is?
Even my accountant could not provide any answer on that as well as he is not dealing with immigration matters.

And my second question in regards to documents which prove I have lived in UK - what kind of proof I can provide if I do not have an employer (because I own my limited company.) Also, I do not study in UK and currently, I am taking a break from projects (not actively trading).

Much appreciated!

When you are "Self-employed" you submit a self assessment and that is your recent tax account statement (SA302 form), you are also the director of that limited company so you need to submit the last corporation tax account statement.

[KhristyAnna]

Thanks for such a quick response!

So corporation tax account statement is that the report that my accountant prepared and sent me - where are all calculations, expenses, turnover, creditors, debtors and corporate tax calculation (it is not HMRC document)? Or is it something I get from HMRC as a proof I have paid my corporate tax because the report from accountant doesnt state if I paid this tax or not, it just shows calculations. If I need to get back to HMRC and ask them to send me proof that I paid my limited company tax then what kind of paper I should ask from them?

Much appreciated!

[mamalicious187]

Thanks for such a quick response!

So corporation tax account statement is that the report that my accountant prepared and sent me - where are all calculations, expenses, turnover, creditors, debtors and corporate tax calculation (it is not HMRC document)? Or is it something I get from HMRC as a proof I have paid my corporate tax because the report from accountant doesnt state if I paid this tax or not, it just shows calculations. If I need to get back to HMRC and ask them to send me proof that I paid my limited company tax then what kind of paper I should ask from them?

Much appreciated!

Yes, it is not a HMRC document. You need to prove you declared your company account statement in time.

They will confirm you made the payments within the timeframe expected of you to remit that amount to HMRC so make sure you make that payment before you submit your application as you could come short of the good behaviour requiremnt if you missed payment deadline.

You do not need any confirmation from HMRC, just make sure you have made your last payment before your application.

[sfljiaf]

The way I understand it is that you are only a director, NOT self-employd. Self-employed refers to sole traders, who are themselves the business as a legal entity. With a limited company, the company exists as a separate entity, and you are acting as its director.

As for proof that you live here, things like council tax statements can help. If you are non-EU, then passport stamps will also show that you were here. Anything from HMRC would be great too, of course. Or past invoices from your company? Bank records showing transaction in the UK? If nothing else, I was told by an immigration lawyer that water bills can add a little as well (supposedly water bills are better than other utility bills, since water providers used to be government agencies).

[R-graphite]

Guys, if you follow the instruction in the online application:

If you are a director or and self- employed and you are married to a British citizen all you need to provide is a tax statement from hmrc and your last return. I dont think it requests your company corporate tax documents. As per my application (I am employed, director and self-employed), the applications requests:

Mr xxxxx Most recent tax year account statement and corresponding hmrc tax return as proof of self-employment. I am not sure if the same rules apply for unmarried applicants

Thanks for such a quick response!

So corporation tax account statement is that the report that my accountant prepared and sent me - where are all calculations, expenses, turnover, creditors, debtors and corporate tax calculation (it is not HMRC document)? Or is it something I get from HMRC as a proof I have paid my corporate tax because the report from accountant doesnt state if I paid this tax or not, it just shows calculations. If I need to get back to HMRC and ask them to send me proof that I paid my limited company tax then what kind of paper I should ask from them?

Much appreciated!

Yes, it is not a HMRC document. You need to prove you declared your company account statement in time.

They will confirm you made the payments within the timeframe expected of you to remit that amount to HMRC so make sure you make that payment before you submit your application as you could come short of the good behaviour requiremnt if you missed payment deadline.

You do not need any confirmation from HMRC, just make sure you have made your last payment before your application.

[wahi66]

Thanks for such a quick response!

So corporation tax account statement is that the report that my accountant prepared and sent me - where are all calculations, expenses, turnover, creditors, debtors and corporate tax calculation (it is not HMRC document)? Or is it something I get from HMRC as a proof I have paid my corporate tax because the report from accountant doesnt state if I paid this tax or not, it just shows calculations. If I need to get back to HMRC and ask them to send me proof that I paid my limited company tax then what kind of paper I should ask from them?

Much appreciated!

ok are you a register self employed?? if not then this does not apply to you.

if you are only the director then

1. yes the accountant's report.

2. you can aslo request your accountant to provide the proof of your last ct600 submission (it is online submission confirmation when accounts are being submitted)

3. if you are also employee of the company and taking wages then you can also send P60

[R-graphite]

I think you’re confusing between ILR requirements and Naturalisation. There is no need to provide CT600. The only thing required is recent self assessment and statement account...

Thanks for such a quick response!

So corporation tax account statement is that the report that my accountant prepared and sent me - where are all calculations, expenses, turnover, creditors, debtors and corporate tax calculation (it is not HMRC document)? Or is it something I get from HMRC as a proof I have paid my corporate tax because the report from accountant doesnt state if I paid this tax or not, it just shows calculations. If I need to get back to HMRC and ask them to send me proof that I paid my limited company tax then what kind of paper I should ask from them?

Much appreciated!

ok are you a register self employed?? if not then this does not apply to you.

if you are only the director then

1. yes the accountant's report.

2. you can aslo request your accountant to provide the proof of your last ct600 submission (it is online submission confirmation when accounts are being submitted)

3. if you are also employee of the company and taking wages then you can also send P60

[wahi66]

[quote=R-graphite post_id=1749718 time=1551481999 user_id=205577]
I think you’re confusing between ILR requirements and Naturalisation. There is no need to provide CT600. The only thing required is recent self assessment and statement account...

the doesnt seems to be register self employed.

CT600 is optional as the OP was asking for HMRC letters so the CT600 is the only letter which might be relevant to company's accounts.

[KhristyAnna]

I think you’re confusing between ILR requirements and Naturalisation. There is no need to provide CT600. The only thing required is recent self assessment and statement account...

the doesnt seems to be register self employed.

CT600 is optional as the OP was asking for HMRC letters so the CT600 is the only letter which might be relevant to company's accounts.

Hello, Wahi!

I am not registered as Self- Employed (as far as I am aware, but I will check tomorrow with an accountant). I have a limited company and I am the only director of it. Also, I am an EU citizen.
If I choose that I am a director then it doesn't even ask any self-assessment statement at the end of the application which confused me a bit as well. Self-assessment statement appears as required only if you tick box Self-employed under Employment section (online application).

It would be great to know if anyone already has gone that through and what documents they submitted and if they chose Self Employed if they actually were not Self Employed but owned a limited company so they can send self-assessment report (provided by accountant) and/or SA302(provided by HMRC with total amount due to be paid) and/or Self Assessment Statement(provided by HMRC with amounts which are actually paid already which are and due to be paid, if any).

Your advice would be appreciated.

[KhristyAnna]

and I also pay myself a salary through PAYE...

[KhristyAnna]

I think you’re confusing between ILR requirements and Naturalisation. There is no need to provide CT600. The only thing required is recent self assessment and statement account...

the doesnt seems to be register self employed.

CT600 is optional as the OP was asking for HMRC letters so the CT600 is the only letter which might be relevant to company's accounts.

Hello, Wahi!

What do you mean by "statement account..."? Which account and what statement?

Thanks

[wahi66]

these are the account statement you submit to the HMRC while doing annual self assessment. but as you are not register as self employed so it does not applied to you.

[wahi66]

List of the docs required for Spouse Visa
Director and/or employee of a specified limited company in the UK
(Please use official Letter head for all letters)

(a) Accountant’s letter on official letter head confirming to act as the accountant and preparing all the accounts for the company

(b) All of the following must be provided:

(i) Company Tax Return CT600 (a copy or print-out) for the last full financial year and evidence this has been filed with HMRC, such as electronic or written acknowledgment from HMRC.
(ii) Evidence of registration with the Registrar of Companies at Companies House.
(iii) If the company is required to produce annual audited accounts, such accounts for the last full financial year.
(iv) If company 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;
(v) Corporate/business bank statements covering the same 12-month period as Company Tax Return CT600.
(vi) A current Appointment Report from Companies House.

(vii) HMRC related following documents must also be provided:
(1) A certificate of VAT registration and the VAT return for the last full financial year (a copy or a 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.
(2) Original proof of registration with HMRC as an employer for the purposes of PAYE and National Insurance, proof of PAYE reference number and Accounts Office reference number. This evidence may be in the form of a certified copy of the documentation issued by HMRC.

(c) Where the person is listed as either a director or employee of the company (or both) and receives a salary from the company, all of the following documents must also be provided:
(i) Payslips and P60 (if issued) covering the same period as the Company Tax Return CT600.
(ii) Personal bank statements covering the same 12-month period as the Company Tax Return CT600 showing that the salary as either a director or employee of the company (or both) was paid into an account in the name of the person or in the name of the person and their partner jointly.

(e) Evidence of ongoing employment as a director or other employee of the company or of ongoing dividend income from the company. This evidence may include payslips (or dividend vouchers) and personal bank statements showing that, in the period since the latest 12-month period covered by the Company Tax Return CT600, the person’s salary (or dividend income from the company) as a director or employee of the company (or both), was paid into an account in the name of the person or in the name of the person and their partner jointly.

(f) Alternative evidence may include evidence of ongoing payment of business rates, business-related insurance premiums or employer National Insurance contributions in relation to the company

(G) A current Appointment Report from Companies House


Each Director and Each employee of the company:
A) Accountants letter confirming as payslips issuer and confirm the authenticity of the payslips and P60

B) A letter from the employer(s) who issued the payslips at paragraph confirming:
I. the person’s employment and gross annual salary;
II. the length of their employment;
III. the period over which they have been or were paid the level of salary relied upon in the application; and
IV. The type of employment (permanent, fixed-term contract or agency).

[wahi66]

sorry ignore the above post.

[wahi66]

the above list of docs is required for Spouse Visa

[wahi66]

as you are just the director which is basically a employee of the company who gets paid so just put director nothing else.

[KhristyAnna]

as you are just the director which is basically a employee of the company who gets paid so just put director nothing else.

Hi, Wahi!

So, in this case, I choose only Director but then it will not ask any my company related documents as well as no self-assessment. But I guess I still need to add it anyway for last financial year tax submission.

[wahi66]

as you are just the director which is basically a employee of the company who gets paid so just put director nothing else.

Hi, Wahi!

So, in this case, I choose only Director but then it will not ask any my company related documents as well as no self-assessment. But I guess I still need to add it anyway for last financial year tax submission.

thats right.

to be very honest its really not needed but for your peace of mind if you want to add it up then there is no harm in it.
citizenship only requires very few docs as an primary evidence and rest is the confession and declaration as part of honesty