Post
by akz » Tue Mar 24, 2015 5:07 pm
Evidence of self employment How
many? (valid from 30/01/2015)
1. Proof of registration with Her Majesty’s Revenue and Customs (HMRC) and
payment of relevant tax, national insurance and VAT
a) Tax documents – at least two of the following:
Copies or printouts of self-assessment tax returns (SA100) for the relevant period
and evidence that they have been received by HMRC (e.g. written notification or
printout of online confirmation)
Self-assessment or tax calculations issued by HMRC (SA300 or SA302)
P60s showing tax and national insurance paid for each relevant financial year
b) National insurance documents – at least one of the following:
Stamped receipts showing payment of class 2 or class 4 national insurance
contributions (if paid in person at the post office or over the counter at the bank)
Evidence from your/your sponsor’s bank statements showing payment of national
insurance if paid by direct debit. (This should show on bank statements as ‘HMRC
NI – DD’.)
P60s covering the relevant financial years
Any other written confirmation from HMRC of national insurance paid
Certificate of small earnings exception issued by HMRC (if you/your sponsor did
not earn enough to pay national insurance)
If you are/were or your sponsor is/was a company director who receives/received
wage slips, and these show payment of national insurance contributions through
the PAYE system, all relevant wage slips
If you are/were or your sponsor is/was a self-employed subcontractor under the
Construction Industry Scheme (CIS), send your/their:
• CIS pay and deduction statements from the contractor showing your/their
unique taxpayer reference (UTR) and CIS deductions, and
• at least one of the tax documents listed above.
If you have/your sponsor has not been trading long enough to pay tax or national
insurance contributions or to send a self-assessment tax return, you must show that
you/they have registered to pay these. Please send at least two of the following:
Copy of form CWF1 or printout of online registration as a self-employed person
with HMRC
Evidence that HMRC has received the application – e.g. letter or printout of online
acknowledgement
Notification from HMRC of your/their national insurance number and/or unique
taxpayer reference number.
c) Proof of VAT registration (if applicable):
If, in any relevant tax year, the business turnover exceeded, exceeds, or is
expected to exceed, the VAT threshold (£79,000 for 2013/14, £81,000 for
2014/15), a certificate of VAT registration and the VAT return for the relevant
financial year (a copy or print-out) confirming the VAT registration number
2. Proof of earnings from self-employment – at least two of the following:
Copies of invoices, receipts for payments, etc. If the business is a limited
company, these must be on company-headed paper
Personal bank statements showing receipt of payments for work carried out
Business bank statements. You or your sponsor must be named on the account,
or otherwise provide evidence to show that you/they have access to the account
If trading for more than 12 months, a copy of your/your sponsor’s statutory
accounts for the relevant period with a letter from your/their accountant confirming
gross/net profit for the relevant period
P60s for the relevant period
If you have/your sponsor has been a subcontractor under the Construction
Industry Scheme, your/their CIS pay and deduction statement, together with one
of the above documents
If you are/were or your sponsor is/was a company director who receives/received
a salary, you must send:
• payslips covering the relevant period, and
• personal bank statements showing receipt of wages
If you are/were or your sponsor is/was a company director who receives/received
dividends, you must send:
• dividend vouchers for dividends declared in your/your sponsor’s favour showing
the company’s and your/your sponsor’s details, with the net dividend amount
and tax credit, and
• personal bank statement(s) showing that those dividends were paid into your/
your sponsor’s bank account
3. Evidence that the business is/was actively trading – at least two of the
following:
Copies of invoices for services provided
Contracts to provide services
Receipts for purchase of tools or business equipment
Testimonials or references from clients, with their contact details (note: we will
verify these documents)
Examples of business advertising (such as flyers, online advertising, listing in
Yellow Pages, listing in trade magazines or on trade websites)
Any other relevant evidence (please state):
4. Additional evidence if the business is a partnership
Proof that the partnership is/was registered with Companies House (certificate of
incorporation – certified copy is acceptable)
If you are/were or your sponsor is/was the ‘nominated partner’ in the business, a
copy or printout of the partnership tax return (SA800) and confirmation that it has
been received by HMRC (e.g. written notification or printout of online confirmation)
5. Additional evidence if the business is a limited company
Proof that the company is/was registered with Companies House (e.g. certificate
of incorporation – certified copy is acceptable)
Proof that the company is/was registered with HMRC as an employer for PAYE
and national insurance purposes
Company tax returns (CT600) (copies or printouts) for the relevant period and
evidence of receipt by HMRC (letter or online acknowledgement)
Appointment report from Companies House (company director only)
If the company has been trading for one year or more, a copy of the company
annual return (AR01), or a printout of the return if it was sent electronically,
together with proof that it has been received by Companies House (letter or
printout of online acknowledgment)
6. Additional evidence if the business is a franchise
Franchise agreement signed by both or all parties
7. Evidence of qualifications or professional registration if required for your or
your sponsor’s trade
For some businesses, you must be qualified, licensed, or registered with a
professional or statutory scheme to be trading legally. Some examples are given
below.
Certified copies are acceptable.
Full valid driving licence if you are/were or your sponsor is/was required to drive as
part of the business
Security Industry Authority (SIA) licence if you are/were or your sponsor is/was a
security guard or doorperson (‘bouncer’)
Gas Safe registration card or reference number if you are/were or your sponsor is/
was a gas fitter
Certificate issued by Environmental Health if you run/ran or your sponsor runs/ran
a restaurant, café, takeaway or other food or catering business
General Medical Council (GMC) reference number if you are/were or your sponsor
is/was a doctor
Other (please state):
8. Miscellaneous evidence (optional)
Articles of association (limited company only)
Deed of partnership/partnership agreement (partnership only)
Proof of ownership of business premises, or lease/contract for use of premises
Evidence of shareholding
Proof of employer’s liability insurance, indemnity insurance, or public liability
insurance
Business plan (e.g. if the business is new)
Evidence of relevant professional qualifications or accreditation (other than
mandatory qualifications or accreditation listed above)
Happy to help and Happy to be helped
