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However it doesn't explicitly state, that the same can (or cannot) be done for limited companies with directors of 100% shareholding.94. If an applicant is self-employed and
has chosen to retain the profits within the
business, his/her earnings are limited to the
share of the business’s net profits to which
he/she is entitled. The appropriate proportion
of the net profit of the business (that is, after
tax and outgoings) can therefore be counted
as the gross salary of the applicant. We
will only consider profits made during the
appropriate 12-month earnings period for
which the applicant is claiming.