Post
by mego_1980 » Mon Dec 02, 2013 4:44 pm
7. In respect of self-employment in the UK as a partner, as a sole trader or in a
franchise all of the following must be provided:
(a) Evidence of the amount of tax payable, paid and unpaid for the last financial year.
(b) The latest:
(i) annual self-assessment tax return to HMRC (a copy or print-out);
(ii) Statement of Account (SA300 or SA302); and,
(iii) the same for the previous financial year if the latest return does not show the
necessary level of gross income, but the average of the last 2 financial years does.
(c) Proof of registration with HMRC as self-employed.
(d) Each partner's Unique Tax Reference Number (UTR) and/or the UTR of the
partnership or business.
(e) Where the person holds or held a separate business bank account(s), bank
statements for the same 12-month period as the tax return(s).
(f) personal bank statements for the same 12-month period as the tax return(s)
showing that the income from self-employment has been paid into an account in the
name of the person or in the name of the person and their partner jointly.
(g) Evidence of ongoing self-employment through evidence of payment of Class 2
National Insurance contributions.
(h) One of the following documents must also be submitted:
(i)
(aa) If the business is required to produce annual audited accounts, the latest such
accounts; or
(bb) If the business is not required to produce annual audited accounts, the latest
unaudited accounts and an accountant's certificate of confirmation, from an
accountant who is a member of a UK Recognised Supervisory Body (as defined in the
Companies Act 2006);
(iii) Evidence to show appropriate planning permission or local planning authority
consent is held to operate the type/class of business at the trading address (where this
is a local authority requirement)