Five P60 vs Sixty Payslips

[Potter63]

Hi everyone!

I am an EEA national that is thinking of applying for UK citizenship. I have always been a full time employee, however from July 2022 till October 2023, I have also been the Director of a dormant LTD company that was voluntarily struck off the register through an account.
Because the LTD never traded and was closed before the first set of tax return/filing of any document was required, will I have to explain this on the additional information form?

Basically, as director of any LTD, you are responsible to submit this tax returns every year, even if the company is dormant, but because my LTD was closed before this deadline, this wasn't necessary.

Will I face any problems? Will the case handler see this as suspicious?

The LTD never received any fine for late filing or penalty, so it's all pretty much in the clear. I just don't have any confirmation statement, CT600 etc etc as these weren't required before closing the LTD down

Thanks in advance

[alterhase58]

If there was no issue just declare it, with the relevant facts.
Write a covering note explaining concisely - sounds like an administrative issue, no criminality involved.
Can't imagine a case worker would delve into this.

[Potter63]

If there was no issue just declare it, with the relevant facts.
Write a covering note explaining concisely - sounds like an administrative issue, no criminality involved.
Can't imagine a case worker would delve into this.

hi Alterhase!

Thank you for your reply! Yes it's pretty much a standard practice. This was also confirmed by my accountant and (I hope) by an official email received from company house, please find it below for you to interpret:

"You must file your confirmation statement by 20/07/2023.
As the company director, you're legally responsible for filing your confirmation statements on time - even if your company is dormant or not trading. You're still legally responsible even if you use an agent or accountant to do this for you. This email has all the information you need to file on time.
Your options are:
[b]1. File your confirmation statement now[/b]
To file online, go to: gov.uk/file-your-confirmation-statement-with-companies-house
If you use an agent or accountant, ask them to file your confirmation statement by 20/07/2023.
2. Close your company
If your company is not trading and you want to remove it from the register, go to: gov.uk/strike-off-your-company"

As you can see, as Director I am still responsible for submitting confirmation statements for a dormant company. However, as per suggested by option no.2 (as I wasn't going to need this LTD as plans changed), we closed the company with the appropriate DS01 form and the LTD was removed from the register without any objections from HMRC/Company House.

Normally if there are tax owned or accounts that needs submitting, this translates in a fine from HRMC and will interfere with the good character requirements.
This obviously did not happened in my case, and just closed before having to submit any statements (the LTD was only 1 year old, dormant at the time of closure and never traded before).

There were also no objections from HMRC/Company House.

I hope this won't represent any problems or confusion, but I should probably still explain this for the case handler?

[contorted_svy]

I would just explain facts briefly - you did everything according to the rules and HMRC didn't generate a fine against you, so it wouldn't affect your good character. Are there any concerns for your good character (repeated speeding tickets, past debts, convictions)? Any other concerns have the possibility of being a worry, but this one seems pretty straightforward to me.

[Potter63]

I would just explain facts briefly - you did everything according to the rules and HMRC didn't generate a fine against you, so it wouldn't affect your good character. Are there any concerns for your good character (repeated speeding tickets, past debts, convictions)? Any other concerns have the possibility of being a worry, but this one seems pretty straightforward to me.

Hi! Thanks for your reply!

Nope, despite my 12k miles per year for my work commute, I've never received a speeding ticket.
I've had couple of fines for parking in the past (can't remember precisely when) but that's all.

No convictions ever or unpaid debts too.

I take I am good to go?

[contorted_svy]

As far as you've always paid your parking tickets (which are usually PCNs) you'll be OK. You need to declare fixed penalty notices. still I would say you'll be fine.

[Potter63]

As far as you've always paid your parking tickets (which are usually PCNs) you'll be OK. You need to declare fixed penalty notices. still I would say you'll be fine.

Yep! All paid on the spot pretty much. One of them was over 5 yrs ago and the other one 3/4 yrs ago.
As far as I remember they were simple parking tickets (not like a more serious fixed penalty notice).

I don't think I will be mentioning as they were paid and as they were so long ago, I have no recollection of the date (especially the one that si over 5 yrs old)

[contorted_svy]

They were PCNs which you immediately paid, no need to mention.

[Deryck]

You failed to file confirmation statement with the Companies House. The deadline was 20 July 2023 (or 14 days after) unless the company is closed down before that (you can’t ignore the deadline just because you will close the company down at some point in the future after the deadline). You closed the company in October therefore you failed your obligation to file the confirmation statement in July. However, as you closed the company before any action from the Companies House, I think you’re safe but technically you have broken the law. “Everyone does it” is not a great defence.

As for HMRC, did you tell them that your company is dormant? Did HMRC send you “notice to deliver a Company Tax Return” at any point? You may have been required to file final accounts and tax return (with all zeros).

IMHO, this should have no effect on good character requirement as this is simply a technicality and there is no tax due. Unlikely that the caseworker would even realise something is wrong but definitelly don’t try to hide the existence of the company. Make sure to explain in the cover letter that the company was never trading.

[Potter63]

You failed to file confirmation statement with the Companies House. The deadline was 20 July 2023 (or 14 days after) unless the company is closed down before that (you can’t ignore the deadline just because you will close the company down at some point in the future after the deadline). You closed the company in October therefore you failed your obligation to file the confirmation statement in July. However, as you closed the company before any action from the Companies House, I think you’re safe but technically you have broken the law. “Everyone does it” is not a great defence.

As for HMRC, did you tell them that your company is dormant? Did HMRC send you “notice to deliver a Company Tax Return” at any point? You may have been required to file final accounts and tax return (with all zeros).

IMHO, this should have no effect on good character requirement as this is simply a technicality and there is no tax due. Unlikely that the caseworker would even realise something is wrong but definitelly don’t try to hide the existence of the company. Make sure to explain in the cover letter that the company was never trading.

With all respect Sir, this is absolutely not the case.
Closing an LTD that has never traded and registered as dormant (yes HMRC was informed for mine) is possible and does not brake any law.

This has been asked before and HMRC themselves confirmed it on their forum.

Please see the answers here:
https://community.hmrc.gov.uk/customerf ... 45bd0ade70

Of course I will mention my LTD in my application.y question simply was whether I should be expecting why there is no confirmation statements or not.

[Potter63]

In addition to my previous reply, I would like to add that the strike off request was submitted before the confirmation statement deadline.

From the submission date, HMRC/Company House do normally take 3 months to complete the request (standard practice). However my request (instead of the statement) was submitted before that deadline anyway. If I had submitted anything late, HMRC would have object to the company closure (and issue a fine with it)

[Deryck]

I never said closing a dormant company is against the law. I said “You may have been required to file” depending on the answers to the questions. The link you posted refers to a case where HMRC has been notified that company is dormant and it has never been registered for Corporation Tax hence no notice to file would have been issued. If that applies to your company then you’re good. However, if you registered for Corporation Tax before telling HMRC that the company is dormant then you may have already received the notice to file in which case I believe technically you had to file the return even if it’s all zeros.

As for the Companies House, my apologies, you’re right. I did not account for the 3 months waiting time. If you applied to dissolve the company before the filing deadline, then there was nothing else to file to the Companies House.

[Potter63]

I never said closing a dormant company is against the law. I said “You may have been required to file” depending on the answers to the questions. The link you posted refers to a case where HMRC has been notified that company is dormant and it has never been registered for Corporation Tax hence no notice to file would have been issued. If that applies to your company then you’re good. However, if you registered for Corporation Tax before telling HMRC that the company is dormant then you may have already received the notice to file in which case I believe technically you had to file the return even if it’s all zeros.

As for the Companies House, my apologies, you’re right. I did not account for the 3 months waiting time. If you applied to dissolve the company before the filing deadline, then there was nothing else to file to the Companies House.

No problems at all and no apologies needed! Thanks anyway for your input!

Yes that's absolutely right. My company was dormant and never registered for corporation tax as no income or trading ever happened. Also the closing request was submitted before the confirmation statement deadline (hence no objections from Company House or HMRC).

It really is a pretty complex system, but as far as I am concerned, we followed all the guidance from HMRC and Company House by the letter.

However perhaps as mine isn't the most common case (or maybe is, just hasn't been mentioned on forums before?), in any case, as someone mentioned earlier, a concise explanation would be best?

[contorted_svy]

I would go for a very brief explanation with reference numbers, and I would expect it will be OK. Keep the letters for evidence.

[Potter63]

Hi everyone,

EU citizen here getting ready to put together what I need for my British naturalization process and I would like to ask,

In order to prove residency, I will submit a letter from my current employer plus five p60s (perhaps one most recent payslip too). I have been with the same employer long enough to cover the whole five years period.

However between 2022 and 2023 I was also an LTD company director. The business never traded and never registered for tax, and was closed before submitting any confirmation statements/tax return was required.
Do I need to mention this separately for any reason? The company had no issues to be removed from the register (no late filing, no liquidation, no trading, never payed myself a salary.. no financial/good character problems related basically)
Just wanted to confirm as it seems that previous work history isn't required anymore? Same goes for ex-company directors?


My other question is, I arrived in 2012, stayed for 9 months, left and returned in 2014, remaining ever since (besides short trip abroad/holidays).
Should I say I arrived first in 2012? -that's when I got my NIN- or in 2014? -that's when I reside continuously till now-

Thank you in advance

[Potter63]

One more thing to add -cannot edit the main post-

Between 2021/22 I also worked part time as employee for a different organisation just for a year (they paid all tax, contributions etc) and I have the payslips and P45/P60.
I take there is no need to submit these documents, as my current employer documents cover the five years qualifying period already?

Many thanks

[contorted_svy]

Hi everyone,

EU citizen here getting ready to put together what I need for my British naturalization process and I would like to ask,

In order to prove residency, I will submit a letter from my current employer plus five p60s (perhaps one most recent payslip too). I have been with the same employer long enough to cover the whole five years period. yes that will be fine.

However between 2022 and 2023 I was also an LTD company director. The business never traded and never registered for tax, and was closed before submitting any confirmation statements/tax return was required.
Do I need to mention this separately for any reason? The company had no issues to be removed from the register (no late filing, no liquidation, no trading, never payed myself a salary.. no financial/good character problems related basically)
Just wanted to confirm as it seems that previous work history isn't required anymore? Same goes for ex-company directors? No longer needed - can ignore


My other question is, I arrived in 2012, stayed for 9 months, left and returned in 2014, remaining ever since (besides short trip abroad/holidays).
Should I say I arrived first in 2012? -that's when I got my NIN- or in 2014? -that's when I reside continuously till now- Enter 2014.

Thank you in advance

[Potter63]

Hi everyone,

EU citizen here getting ready to put together what I need for my British naturalization process and I would like to ask,

In order to prove residency, I will submit a letter from my current employer plus five p60s (perhaps one most recent payslip too). I have been with the same employer long enough to cover the whole five years period. yes that will be fine.

However between 2022 and 2023 I was also an LTD company director. The business never traded and never registered for tax, and was closed before submitting any confirmation statements/tax return was required.
Do I need to mention this separately for any reason? The company had no issues to be removed from the register (no late filing, no liquidation, no trading, never payed myself a salary.. no financial/good character problems related basically)
Just wanted to confirm as it seems that previous work history isn't required anymore? Same goes for ex-company directors? No longer needed - can ignore


My other question is, I arrived in 2012, stayed for 9 months, left and returned in 2014, remaining ever since (besides short trip abroad/holidays).
Should I say I arrived first in 2012? -that's when I got my NIN- or in 2014? -that's when I reside continuously till now- Enter 2014.

Thank you in advance

Thank you kindly for confirm this!

I would like also to ask, can colleagues be used for both referees? Or a would a friend be better?
Both my colleagues cover all criteria, but I was wondering, would the nature of the relationship cause any problem?

[alterhase58]

Colleagues, friends, neighbours can be referees. The relationship doesn’t matter as long as they are not relatives and quality as referees.

[Potter63]

Hi everyone

EU citizen, I've had my settled status for a few years and I've now decided to go for the citizenship.

In a discussion with a friend that applied not too long (and was granted the citizenship), I was told that five P60 probably won't be enough. I also have received a letter from my employer confirming my the continued five years of employment I will attach.
Despite this, I was informed it would be best to include all the payslips, to actually prove I reside in the UK for the 5 yrs period.

Is that overkill? Should I maybe add 3/4 payslips p/year as well? O the five P60 + employer letter (I am a full time employer but doesn't specify) is enough?

Cheers

[CR001]

1. All topics merged. Please keep all your questions on the same application in ONE topic.

2. P60's and employer letter is sufficient!

[alterhase58]

Payslips are not required it’s about your residency not your earnings or employment. 5 P60 are fine. Not even an employer letter needed.

[Potter63]

Hi everyone,

EU citizen here getting ready to put together what I need for my British naturalization process and I would like to ask,

In order to prove residency, I will submit a letter from my current employer plus five p60s (perhaps one most recent payslip too). I have been with the same employer long enough to cover the whole five years period. yes that will be fine.

However between 2022 and 2023 I was also an LTD company director. The business never traded and never registered for tax, and was closed before submitting any confirmation statements/tax return was required.
Do I need to mention this separately for any reason? The company had no issues to be removed from the register (no late filing, no liquidation, no trading, never payed myself a salary.. no financial/good character problems related basically)
Just wanted to confirm as it seems that previous work history isn't required anymore? Same goes for ex-company directors? No longer needed - can ignore


My other question is, I arrived in 2012, stayed for 9 months, left and returned in 2014, remaining ever since (besides short trip abroad/holidays).
Should I say I arrived first in 2012? -that's when I got my NIN- or in 2014? -that's when I reside continuously till now- Enter 2014.

Thank you in advance

As I was going through my documents, I have found my old "UK Residence Documentation For a National of an EEA State" card.
These documents were issued before the settled status, and my type of documents is listed as "Registration Certificate".

Now, when answering "Have you made any previous UK immigration applications in the UK or abroad?" beside my settled scheme application, should I also include this document?
It's a blue paper document, containing 6 pages, that was granted to me back in 2017. I believe it was necessary to apply for citizenship back in the day.

The only reference number I have, is the once present in the document itself.
If I must declare this, should I also mentioned when this document was issued to me (this information is in the document itself) at the end of my application? Beside this I don't have the date I have apply for it or the application ref. number itself.

[contorted_svy]

I had a registration certificate too. I didn't declare it and it was fine - I don't think it counts as an immigration application.