Spouse Visa for Company Directors

Specified limited company rules

The rules apply where the person is a director or employee of a UK limited company in which they, their partner or certain family members hold shares, and the company has five or fewer shareholders or participators.

A director of a large company with unrelated shareholders is treated as an ordinary employee.

Salary

Salary paid to you through PAYE as a director or employee of the company counts, evidenced by payslips, P60 and personal bank statements.

Dividends

Dividends paid to you from the company in the same financial year count, evidenced by dividend vouchers and the corresponding entries in your personal bank statements.

Company documents

• Company tax return for the last full financial year and evidence it was filed with HMRC
• Evidence of registration with Companies House
• Accounts for the last full financial year
• Corporate bank statements covering the same twelve months
• Current VAT return where the company is registered
• Evidence of the business premises or registered address

Personal documents

• Payslips and P60 for the financial year
• Dividend vouchers for every dividend relied on
• Personal bank statements showing the salary and dividends received
• A current list of directors or evidence of your appointment

Relevant accounting period

The company's own financial year is the period that matters. As with self-employment, an average of the last two full years can be used if the most recent one falls short.

Common mistakes

• Treating a director's salary as ordinary employment and sending six months of payslips
• Dividends declared in the accounts but not visible in personal bank statements
• Applying before the company tax return has been filed
• Trying to add cash savings to this type of income