FLR(M) (sponsor is a Director of limited company - debt)

[golubchik22]

Hello everyone,

I have quite a specific question, hope there is someone who's been in this situation. I am in the UK on PSW work visa after gaining my MA degree here, visa expires 21st March 2014.

My husband is British and I am Russian. We married in August 2013, in a tiny ceremony at the registry office with his immediate family and going to have a big wedding celebration in July 2014. We live together, he's been to Russia to meet my family, our relationship is genuine, we easily can prove that.

My husband is a director of a small Limited Company and in the last year he has been unlucky and two big clients pulled out of business leaving us struggling for money. I am a freelancer in creative industry, my income is sporadic and depends on projects, but I managed to maintain our family expenses all right, but because of cash flow problems his company is still owing Corporation Tax and VAT for the last financial year (around 10K). We have got all accountants and all paperwork done for the LAST financial year, apart from this unpaid tax.

He is working his socks out to bring his company back from almost bankruptcy in the last 6 months. We see the light at the end of the tunnel as he got two clients who signed a contract and he will be sending the invoice this Monday (3rd of March) with payment terms 30 days which makes it 3rd of April and he will pay the tax immediately after his company receives the funds.

QUESTION:

The accountants will provide the PT600 and VAT returns (on paper) and my question is - WILL the visa officer check whether that tax is still owed and if they check and find that it hasn't been paid - will it affect the visa decision?


My husband as a 'director of limited company' and my husband as 'my sponsor who meets financial requirements' (In that financial year he paid himself a salary and dividends well over £18600, we have proof) - do they see it as one or is it ok that the company owes tax?!

Will the Visa officer look for proof of payment of VAT and Corp Tax at all? Or JUST submitting the forms is all right?

I am so concerned about this so much, that we decided to send the documents by post instead of applying in person, because we hope to buy time to pay the tax.

Question 2: If we apply and provide all PT600 and VAT return documents and then pay it later after I send my application, while my visa is being processed - will it be all right or will it still not count?

Question 3: How long is the back log usually? When will the visa officer actually look at my documents after the documents reach UKBA by post?

I really need to know if we need to urgently borrow 10K somewhere to pay that tax or it's all right and not a problem in the eyes of the visa officer.

Thanks ever so much for your responses! I lost sleep over this and with the wedding celebration in July I am feeling like a crazy squirrel in a wheel who doesn't know where to start and end...

[golubchik22]

Just to update - I had my spouse visa approved.
We had the same day appointment just to be sure we know the answer straight away. Such a relief! And the whole process in Croydon took about 2.5 hours, very pleasant experience given the circumstances

I am posting this for people who would find themselves in the same situation. I couldn't find the answer to my questions anywhere so I hope it'll be useful for someone else!

It was enough to provide full accounts and proof of HMRC filing of Tax Return and VAT returns and following the guidelines to the letter. They didn't worry about yet to be paid Corporation Tax and VAT (although we did write to HMRC saying we are planning to pay the tax as soon as the invoice is paid (and attached the copy of the invoice))


We provided:

- Company Tax Return CT600 (a copy or print-out) for the last full financial year and evidence this has been filed with HMRC, such as electronic or written acknowledgment from HMRC.

- Evidence of registration with the Registrar of Companies at Companies House.

- The latest accounts

- Corporate/business bank statements covering the same 12-month period as Company
Tax Return CT600 (it was a pretty impressive pile of paper!)

- A current Appointment Report from Companies House - this a very thick document, our accountants provided it, but unless requested it's not available straight away, make sure to ask for it!

- One of the following documents must also be provided:

(1) A certificate of VAT registration and the latest VAT return (a copy or a print-out)
confirming the VAT registration number, if turnover is in excess of £73,000. - we did this one.
(2) Proof of ownership or lease of business premises.
(3) Original proof of registration with HMRC as an employer for the purposes of PAYE and National Insurance, proof of PAYE reference number and Accounts Office reference
number. This evidence may be in the form of a certified copy of the documentation issued by HMRC.


- Where the person is listed as a director of the company and receives a salary from the company, all of the following documents must also be provided:

- Wage slips and P60 covering the same period as the Company Tax Return
CT600 - WE didn't have Wage slips as my husband never does them, it wasn't an issue. Also we had a PHOTOCOPY of P60, not the original which I was worried about but it seemed to be good enough!

- Where the person receives dividends from the company, all of the following documents
must also be provided:

(i) Dividend vouchers for all dividends declared in favour of the person during or in respect of the period covered by the Company Tax Return CT600 showing the company‟s and the person‟s details with the person‟s net dividend amount and tax credit. - The accountant wrote 2 dividend vouchers, one for 7K, one for 20K, and we didn't go through personal statements to match them

(ii) Personal bank statement(s) showing that those dividends were paid into an account in the name of the person or in the name of the person and their partner jointly - again didn't have to match anything, the statement spoke for themselves

- 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.

[cchandrabalan]

Hi ,

(3) Original proof of registration with HMRC as an employer for the purposes of PAYE and National Insurance, proof of PAYE reference number and Accounts Office reference
number. This evidence may be in the form of a certified copy of the documentation issued by HMRC.

I received only Employers Payment booklet from the HMRC. What document exactly do I need to submit for the above requirement ?