AN Form query for Contractor ( Director)

[anandpathak]

Dear Experts ,
I am getting ready for my last milestone of this Long and expensive but rewarding journey of "Red Passport" and this forum has helped me immensely. Thanks to everyone who contributed positively t the forum making it source of enormous valuable information.

I have a few queries in AN Form.

In the AN form section Details for your employment There are few questions which are not very clear to me.

1.45What is your Occupation ?
I guess , by this HO actually means occupation and not designation so "Information technology consulting" should be a good and sufficient response
1.46 Are you:
An employee? A business partner? Self-employed? A director?

Now this is more difficult part . I guess we can Choose more than 1 options here as I am an Employee of my Own private limited company with majority share holding thus also the Director.
I am technically not a Self-employed as per HMRC and pay tax by PAYE but required to do Self-Assessment being a DIRECTOR to include my Dividend income.
I am sure , this is a Very usual and Common situation so I am wondering what all Documentary proof I should be submitting with my AN application.
1 I do have P60s for past 5 years but last 3 years ( of contracting) will show my very Low PAYE income
2.I do have Self assessment Copies from past 5 years which includes income from my P60( PAYE) as well as my own company Dividend Income which is pretty decent.
3. Do I need to submit details of my Company account ? Company tax return , Bank statements?
4.Do I need any letter from my Account for me or my company Financials ?


Lastly
1.49 Address of tax office or tax office reference : Is this address of the Tax office from where I receive CODEC Notices or My PAYE reference number of my UTR number ORthe Tax office from where my Company receive the Tax communications

The AN Guidelines( as usual incomplete and confusing) says

1.48- 1.50 ( wondering why HO can’t even use Correct numbering) You must provide details of all your National Insurance contributions made for your current and previous employment during the past 10 years. To support this claim evidence can be in the form of payslips, P60s covering the relevant period, or a letter(s) from the employer(s) confirming you have worked for them, from the start and finish date. If you do not pay income tax through PAYE you must demonstrate that you have discharged your obligations towards the H.M. Revenue & Customs, by attaching a Self Assessment Statement of Account. If you do not pay income tax through PAYE you must demonstrate that you have discharged your obligations towards the H.M. Revenue & Customs, by attaching a Self Assessment Statement of Account.

SELF-EMPLOYED APPLICANTS ( As A Employee / Director - I am Technically not Self –Employed) If you do not pay tax through Pay As You Earn (PAYE) arrangements, we require: • The most recent HM Revenue & Customs Self Assessment Statement of Account


Experts with personal experience please suggest ?

[crimson76]

Hi anandpathak ,
I am in the same boat and struggling to find answers to very relevant and important questions you posted. Following is what I suggest. However, keep in mind I am not an immigration expert and following is just my opinion and I hope seniors in this forum will also share their views.

1.45What is your Occupation ?
I guess , by this HO actually means occupation and not designation so "Information technology consulting" should be a good and sufficient response.
I think '"Information technology consulting" is a good answer

For 1.46, in my opinion Director is the best choice. You should submit SA302'S from HMRC with your application and it will include all your salary and dividend income.
You should not worry about low income on P60'S, as this is not visa application and you do not need income to secure points. Secondly, small company directors usually draw their income through dividends and dividends income is not shown on P60's.

You do not need to provide details of company tax returns (CT600's). However, if you want , you can carry them with yourself at NCS appointment. Or you can get a print out of Tax year overviews from your company's online account and it will show the taxes you have been paying.

You can take your self assessment tax returns to NCS, sometimes it is up to NCS staff whether they will send these documents with your application or not.

no need for company accounts or company bank statements.
no need for letter from your accountant.

For 1.49 I am thinking on the lines to provide PAYE reference and your personal UTR. I will provide both in my application. I don't think company UTR is relevant here as this is your naturalization application not your company's.

Lastly 1.49
is a tricky one. Technically you are not self employed and besides, HMRC does not issue self assessment Statement of account (Which is SA300) if your tax liability through self assessment is zero. If your income is around 42000 pounds and you will get enough tax credit and you will not need to pay any taxes at the time of self assessment. In this situation you will not get self assessment statement of account from HMRC. However, going through the guidance and form, it seems HO is adamant about ''self assessment statement of account''. If you do not have self assessment statement of account, you should take SA302'S with you to NCS appointment and I believe, you will not have any issues.

Please share what you are going to do. I am facing the same dilemma and will appreciate your insights.

[pranu]

Can someone please respond to the above questions?

Thanks.