Category F: Last full financial year
9.1.1. Where the applicant’s partner (and/or the applicant if they are in the UK with permission
to work) is in self-employment, or is the director of a specified limited company in the
UK, at the date of application, they can use income from the last full financial year to
meet the financial requirement.
9.2. Category G: Average of last two full financial years
9.2.1. Where the applicant’s partner (and/or the applicant if they are in the UK with permission
to work) is in self-employment, or is the director of a specified limited company in the
UK, at the date of application, they can choose instead to rely on Category G. This
allows them to use an average of the income received in the last two full financial
years to meet the financial requirement.
9.2.2. A reference to the “average” of the income received in the last two full financial years in
Category G is a reference to the mean average.
All information is there in self employment section of Appendix FM
https://www.gov.uk/government/uploads/s ... rement.pdf