Tier1 extension. Accountant letter for overseas income

[tier1ext22pk]

Hi All,
The Tier 1 guidance says,
Contractors:
If the applicant is a contractor who does not operate either through his/her own company or as an employee, he/she may provide:
. an accountant’s letter confirming a • breakdown of his/her gross and net earnings for the period claimed; and
. Personal bank statements clearly • highlighting all credit payments made to his/her account from employment undertaken during the earnings period claimed.

I am not registered as business person in Pakistan.

Can I Use
1. certified and registered accountant letter from Pakistan for my part time earnings as contractor. The payment was made in my bank account so I can provide bank statement as well.
Do I need to provide any other info like Invoices or contract agreement ?

Thanks in advance.

[Lucapooka]

I am not registered as business person in Pakistan.

That's a problem. Has it been declared to any tax authority in PK or the UK as income? A accountant's letter alone (and from an accountant based overseas) is not sufficient.

[tier1ext22pk]

Thanks for the reply.
No this income is not yet declared for tax purpose in PK or UK as tax year is going to end in 30 sept 2012 in PK.

The Internal case worker guidance of 2008 says.

Applicants should provide ALL of the following:
• Income tax return. If the tax year does not cover the full period claimed, or the applicant has no tax return at all, the other corroborating evidence listed below should be used to make the assessment. Self assessment tax documents are not acceptable, as they are not independent; and
• Contracts from the employer to cover the period claimed and to total the amount of earnings claimed. They should give details of the employment, period of contract and the applicant’s salary; and
• Invoices from the employers showing the actual amounts paid to the applicant;
• Bank statements showing incoming payments made by the employer to the applicant.
If the required documents above do not provide two forms of corroborating evidence, the applicants should provide at least one of the documents listed below;
• An accountant’s letter on their letterhead confirming the gross and net pay for the period claimed.
• Invoice explanations/payment summaries.

[tier1ext22pk]

Hi all,
Is there any must requirement that overseas income of contractor or self-employed has been declared to tax authorities for Tier 1 extension ? If so than what is the use of accountant letter and bank statement ?