To sponsor a partner for a UK visa, you are required to demonstrate a minimum annual gross income of £29,000 as of 11 April 2024. This threshold applies whether the income comes from the applicant, the sponsoring partner, or a combination of both. The requirement does not increase even if dependent children are included in the application. If either the sponsor or applicant, or both, are company directors, their earnings through a specified limited company may be included to satisfy this requirement.

What Options Do Company Directors Have to Prove Their Income?

UK immigration rules provide two primary routes for company directors to demonstrate sufficient income. The first method, known as Category F, involves using your actual income from the most recently completed financial year. This method is suitable if your company’s latest twelve-month accounts alone meet the financial requirement. The second method, Category G, allows you to use the average income from your last two fully completed financial years. This approach is particularly useful if your income varies from year to year or if your latest year’s earnings alone are insufficient. Under both categories, salary and dividend income officially declared within the relevant accounting periods and in compliance with UK tax law are both eligible.

How Is the Average of the Last Two Financial Years Calculated?

If you wish to use Category G, you should total your eligible income from each of your two most recently completed financial years and divide the total by two. For example, if your company’s financial year ends on 31 March, you would use the years ending 31 March 2023 and 31 March 2024, provided both years are completed before your application. The resulting average must meet or exceed the £29,000 threshold to satisfy the financial requirement. You should include all declared sources of income, such as salary and dividends, provided they are fully reported and supported by official documentation.

What Documents Must a Company Director Provide When Applying?

There are strict requirements for submitting documentary evidence, set out in Appendix FM-SE. When applying as a company director, you must provide company tax returns (CT600) for each year relied upon, the certificate of incorporation showing the company’s legal establishment in the UK, and company accounts covering the relevant periods, which must be audited if required by law. Business bank statements for the same periods must demonstrate company income. You also need to provide a current appointment report from Companies House confirming that you were a director for the relevant time. For evidence of your income, HMRC self-assessment tax calculations or tax year overviews for each year used in your application are necessary. To show the company is actively trading, you should additionally submit supporting documents such as up-to-date business insurance, a lease for business premises, or records of business rates and national insurance contributions.

All documents should be current, comprehensive, and dated to match the periods and amounts referenced in your application.

What Extra Evidence Is Necessary If You Receive a Director’s Salary?

If your qualifying income includes a salary paid through PAYE, you are required to submit payslips for each pay period within the relevant timeframe that show lawful, consistent payment. An end-of-year P60 should be included if it was issued. For every salary payment, you must provide the corresponding section of your personal bank statement that matches transaction dates and amounts to the payslips. If you continue to receive a salary after the company’s last completed accounts, you must provide the most recent payslips and bank statements up to your application date, demonstrating ongoing employment and continued income.

What Additional Proof Is Required If You Receive Dividend Income?

If you have received dividend income, each dividend payment should be supported by a dividend voucher detailing your name, the company’s name, the payment date, and the amount. Every dividend should also be clearly listed as a deposit in your personal bank statement, and you must submit these statements as evidence. If you have received further dividends after the last financial year relied upon, you should include recent vouchers and bank statements as proof of ongoing dividend income.

Can Salary and Dividends—and Partner’s Income—Be Combined?

The UK Visas & Immigration system allows you to combine your salary and dividend income from the same specified limited company to meet the minimum threshold. If both you and your partner have qualifying income—whether as directors, through employment elsewhere, or other permitted means—these income streams can also be combined. If your total income still falls short, you may make up the difference with permitted levels of cash savings above £16,000, as outlined in the detailed guidance.

What Makes Detailed Document Preparation Essential for Success?

The Home Office enforces the financial requirements rigorously. Every document for each year and income stream on which you rely must be complete, consistent, and accurately reflect the figures declared in your application. As company year ends and application dates often do not align precisely, it is recommended that you provide recent evidence of salary or dividend payments to cover any period between your company’s accounts and your application date. Missing, incomplete, or mismatched documentation—even where income technically meets the threshold—is a leading cause of refusal, making careful compilation and cross-referencing of all evidence absolutely vital.

What Should You Do If Your Income Is Complex or Your Situation Unusual?

If your income is derived from various sources, fluctuates annually, involves multiple companies, or includes both self-employment and directorship, it is important to follow Home Office rules precisely for combining income categories and providing the correct documentation. If you are unsure about the evidence required or the eligibility of your income sources, the best course is to consult a qualified immigration adviser to ensure your application meets all relevant standards.

Meticulously assembling all necessary evidence and ensuring absolute consistency will offer the best chance of a smooth and successful UK partner visa application as a company director.

If you have questions about your specific circumstances or would like tailored assistance, please contact ARIS International Lawyers 020 3865 6219 or leave a message for expert guidance and support.