SET(M) Application Timeline for Relevant Tax Year under Category F (Self-Employment)

Dear Guides,

Background information
I will be submitting SET(M) sometime in Mar/April 2020. My husband is self-employed and we intend to apply under category F of the financial requirements.

Dates applicable to my SET(M) application

Entry clearance visa: 28 January 2015 to 28 October 2017
FLRM visa: 17 October 2017 to 28 April 2018
First entry into UK : 26 April 2015
5th anniversary in UK: 25 April 2020

Question 1
Is the earliest date by which i can apply either 1 April 2020 (within 28 days from expiry of FLRM visa) or is it
29 March 2020 (within 28 days from 5th anniversary in UK)?

I am seeking clarification after reading information and an example given on a website indicating that "the eligibility to apply is 28 days prior to the date of expiry of the current visa or 28 days prior to becoming eligible for that category of stay". I have not been able to locate the the exact official reference material confirming this.

However, I note that the latest guidance under https://assets.publishing.service.gov.u ... 9.0ext.pdf. It states:-
"Applicants can submit a settlement application up to 28 days before they would reach the end of the specified period.You must calculate the relevant qualifying period by counting backward from whichever of the following is most beneficial to the applicant:•the date of application•the date of decision•any date up to 28 days after the date of application"

Question 2
If I make an online application dated on a day between 1 April 2020 to 5 April 2020, can I submit my husband's tax returns for Tax Year 2018/2019 (Tax year ended 5 April 2019) with a remark on the covering letter that we are making arrangements for earlier submission of the tax returns for Tax year 2019/2020?

Note: We are making arrangements for earlier submission of the tax returns for Tax Year 2019/2020 but the returns and supporting documents are likely to be available for upload only after 10 April 2020 at the earliest and may risk delaying our online application and subsequent appointment. We are planning on using the Super Priority Service.

Question 3

Do I need to delay my application until after 5 April 2020 and submit the tax returns for Tax Year 2019/2020 (Tax year ended 5 April 2020)? Guidance from Appendix FM Paragraph 9.3.3 is as follows:
"The evidence submitted must cover the relevant financial year(s) most recently ended. A self-assessment tax return may include provisional figures, where the return explains why this is so and how the figures were arrived at, and in which case a covering letter explaining this and how any provisional figures tie in with other material submitted, e.g. audited or unaudited accounts, may be helpful. This means that a sponsor wishing to rely on earnings from self-employment as a sole trader, as a partner or in a franchise will need to arrange to file their self-assessment tax return to HMRC on a timescale geared to meeting this requirement of the Immigration Rules rather than the deadline set for UK tax purposes. "

Thanking you for your patience and dedication in addressing my question and those from other postings too.

Kind regards.

It is 28 days within completing the 5 years which is counted from the first date of entry to the UK. Visa expiry date is irrelevant. I suggest to delay it and submit the most recent one 2019-20