# uk spousal visa self employment/ltd co. mix financial year



## Safpat2 (Oct 26, 2013)

Hi all, i am new , i am really worried as i dont know what to do. I applied for spousal visa for my wife, i have a self assesment tax form from last year showing that i earned £30000, the only thing is from april 12 to nov 12 i was self employed, then i registered a ltd co. (stupid me), so from nov 12 onwards i earned as ltd co. my annual self assesment form shows that i earned 17500 from self employment (until nov), then 9000 as dividends and 3500 from employment of ltd company. Ive not done ltd comapny accounts for the last finacial year but as self assesment, in the lastfl financial year i earned 24000 all from self employment, they have put her application on hold as they are saying i dont meet minimum income threshold, i even explained tothem that my circumstances have not changed and my employment is conitinuous (showed proof of this also), the only difference is that even though the job is exactly the same before i got paid directly as self employed now i get paid as a ltd co. has anyone got any ideas? I am desperately worried.


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## nyclon (Apr 3, 2011)

Please don't multi-post.

Are you saying your application has been put on hold? It would be helpful if you gave us the exact wording of the refusal.

Category F is complicated and you've got a lot of confusing details.

As self-employed you needed to provide a self-assessment tax return from 6 April 2012 to 5 April 2013. You didn't.

As a limited company you needed to provide Company Tax Return CT600 that corresponds to the 12-month accounting year of the company. You didn't.

If the tax years of your self-employment and the limited company are different, you can't combine them.

So, while in your mind you just changed the way you were paid, to them it probably looks like 2 different things. 1st you were self-employed but not for 1 year as required and you also didn't make enough. 2nd you paid yourself as the director of a limited company but not for a year as required, you didn't make enough and you also didn't provide the correct form for accounting purposes.

That's what I can work out. If you are still the director of the limited company and will have made enough in November when it has been a year, you should get the proper filings done and then reapply.

From Annex FM 1.7:

9.3. Self-employment or Director of a specified limited company in the UK – general requirements

For those self-employed as a sole trader, as a partner or in a franchise, the relevant financial year(s) will be that covered by the self-assessment tax return and in the UK this runs from 6 April to 5 April the following year. Where the applicant is relying on their partner‟s income from self-employment overseas, the relevant financial year(s) will reflect the requirements of the taxation system of that country.

For those employed as a director of a specified limited company in the UK, the relevant financial year(s) will be that covered by the Company Tax Return CT600 and corresponds to the 12-month accounting year of the company.

The evidence submitted must cover the relevant financial year(s) most recently ended.

If a person has different financial years, e.g. because they are both self-employed and a director of a specified limited company, their income from the self-assessment tax return and Company Tax Return financial years cannot be combined to meet the financial requirement. Including income from differently based financial years would not be a fair or accurate way of calculating a person‟s annual income.


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## Safpat2 (Oct 26, 2013)

Hi Nyclon,
Thank you so much for replying and apologies for multi posting, its no excuse i know but since i got this bombshell ive not really been sleeping so well and panicking. 
The exact wording of the email i received
Dear Applicant
Your application for entry clearance/leave to remain under Appendix FM to the Immigration Rules has been considered. Your application falls to be refused solely because you do not meet the income threshold requirement under Appendix FM and/or the related evidential requirements under Appendix FM-SE. A decision on your application has therefore been put on hold until the Courts have decided the outcome of the Secretary of State's appeal in a legal challenge to the income threshold requirement. More information about this hold on decisions is set out on the Home Office website.
Your application will be reviewed and a decision taken on it once the outcome of the legal challenge is known. This may not be for several months at least.
In the meantime, if you submit any further information or document(s) relating to your circumstances, and/or those of your sponsor, as they were at the date of your application, or in the relevant period(s) prior to that date, this will be considered. If, on the basis of this further information or document(s), your application meets all the requirements of the Immigration Rules, a decision will be taken on your application and it will be granted. 
Alternatively, you can withdraw your application at any time (and any document(s) submitted with it will be returned to you) and you can pay the relevant application fee and make a fresh application. You may wish to consider doing so for example if you wish to rely on a change in circumstances since the date of your application or on the fact a requirement relating to a period of time (for example, in respect of employment or cash savings) is now met which was not met at the date of the application. If you withdraw your application, you will not be refunded the application fee".
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I did send a self assessment formfrom 2012-2013 (£3000) but like you say that if they do not combine the two then there is no way they would accept it.

Now my question is that if i do the ltd co. accounts from november 2012-2013, i will have 12 months worth of accounts, but the only sticking point is this where it says 9.3.2. For those employed as a director of a specified limited company in the UK, the relevant financial year(s) will be that covered by the Company Tax Return CT600 and corresponds to the 12-month accounting year of the company. 
9.3.3. The evidence submitted must cover the relevant financial year(s) most recently ended. 
(ii) Personal bank statements covering the same 12-month period as the Company Tax 
Return CT600 showing that the salary as a director was paid into an account in the name of the person or in the name of the person and their partner jointly.
[/I]
Now if we look at the most recent financial year then that would be march 13, that so in the last financial year i would not have full 12 months of the company in the last finacial year, even if i were to do the november12-13 accounts again. It also states in 
9.8.1(v) Corporate/business bank statements covering the same 12-month period as Company Tax Return CT600. 

whats your opinion?
i ALSO THOUGH THAT UNDER CATEGORY G, i will have earned 24000 and 17000(self employment ) respectively, giving me 20500 as a mean average, these could be combined if not taking the ltd company takings.Again im clutching at straws here but your opinion would certainly mean alot.

Thank you ever so much for taking time out, i think its wonderful that people like you are selflessly answering queries for other people, it means so much. Thank you


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