Read HO GUIDANCE Page 27 of 48 Paragraph 141 (v) - (x)
http://www.ukba.homeoffice.gov.uk/sitec ... idance.pdf
v) Dividend vouchers. Dividend vouchers must show the amount of money paid by the company to the applicant, normally from its profits. They should confirm both the gross and net dividend paid. An applicant should provide a separate dividend voucher or payment advice slip for each dividend payment, to cover the whole period claimed.
vi) Self-employed applicants only - letter from the applicant’s accountant (confirming that the applicant received the exact amount he/she is claiming, or the net profit to which he/she is entitled). This is a letter from the applicant’s accountant on headed paper confirming the gross and net pay for the period claimed. The letter should give a breakdown of salary, dividends, profits, tax credits and dates of net payments earned. If the applicant’s earnings are a share of the net profit of the company, the letter should also explain this. All accountants must be either fully qualified chartered accountants or certified accountants who are members of a registered body such as ACCA, CIMA, ACA, CIPFA etc.
Vii) Invoice explanations or payment summaries from the applicant’s accountant. These are summaries or explanations created by an applicant’s accountant. These explanations should include a breakdown of the gross salary, tax deductions and dividend payments made to the applicant. The total gross salary and dividend payments should be the same as the applicant’s earnings. The payment summary should enable us to check that these correspond with the net payments into the applicant’s personal bank account. All accountants must be either fully qualified chartered accountants or certified accountants who are members of a registered body such as ACCA, CIMA, ACA, CIPFA etc
viii) Company or business accounts that clearly show the net profit of the company or business. Accounts must show both a profit and loss account (or income and expenditure account if the organisation is not trading for profit) and the balance sheet should be signed by a director. Accounts should meet statutory requirements and should clearly show the net profit made over the earnings period to be assessed.
ix) Business bank statements showing the payments made to the applicant: Bank statements provided must be on official bank stationery, and must show each of the payments that the applicant is claiming. If the applicant wishes to submit electronic bank statements from an online account he/ she should also provide a supporting letter from the bank on company headed paper confirming that the documents are authentic. Alternatively an electronic bank statement bearing the official stamp of the bank issuing the statements will be accepted. This stamp must appear on every page of the statement. For the purposes of this guidance an online bank account is one that operates solely over the internet and sends their bank statements to their customers electronically (for example over the internet or via email).
x) Where an applicant is submitting a combination of bank statements and a letter/invoice summary from their accountant, they must also provide copies of any invoices generating during the period for which earnings are being claimed.
