Understanding the Spouse visa financial requirement
UK immigration rules require a British citizen or settled person who is sponsoring a foreign spouse or partner to meet a minimum income requirement. As of 11 April 2024, this threshold is Β£29,000 per year, which can include the combined income of both the sponsor and the applicant in certain circumstances.
Under the previous rules introduced in 2012, the minimum income requirement was Β£18,600, with additional fixed amounts required for any dependent children. However, the changes introduced in April 2024 removed separate child-related income add-ons for new applications. It is important to note that applicants who applied before this date may still rely on the earlier Β£18,600 requirement when applying for extensions.
In practical terms, most sponsors must now demonstrate an annual income of at least Β£29,000 to successfully sponsor a partner under the family visa route. While there are limited exceptions – for example, where the sponsor receives certain disability-related benefits – these exceptions apply only in specific circumstances and are relatively uncommon.
Appendix fm-se and evidential requirements explained
Appendix FM-SE of the Immigration Rules sets out the detailed evidential requirements that must be satisfied in order to meet the financial requirement under Appendix FM. The type of evidence required will depend on the nature and source of the income being relied upon.
Different categories of income have different documentation rules, and failing to provide the correct evidence in the correct format is a common reason for refusal. In this article, we focus specifically on how to meet the spouse visa financial requirement where the sponsor is a director of a UK limited company, which is one of the more complex scenarios under the rules.
How income from a limited company is categorised under Appendix FM
Limited companies are separate legal entities owned by shareholders. Under Appendix FM, income used to meet the financial requirement is divided into specific categories depending on its nature.
In most standard cases:
- A company directorβs salary or wages are treated as employment income under Category A or B
- Any dividends received from the company are treated as non-employment income under Category C
This approach applies where the company structure is straightforward and there is no concern about control over income. However, this changes where the company is closely controlled by the sponsor and their family.
When a limited company becomes a specified limited company
Where the sponsor is both a director or employee of a company and also a significant shareholder, particularly in a family-run business, the company may fall under the βspecified limited companyβ provisions in Appendix FM-SE.
In such cases, the Home Office applies more stringent evidential requirements under Category F or Category G, instead of the usual employment or dividend rules.
The reason for this stricter approach is that in businesses with sole or limited family ownership, there is greater potential for control over how income is structured and distributed. As a result, decision-makers require more detailed evidence to verify that the income is genuine, sustainable, and accurately reflects the companyβs financial position.
The official guidance makes it clear that where a company is under the control of a small number of individuals, particularly family members, the Home Office will closely examine the companyβs operations and financial records.
Definition of a specified limited company under Appendix FM-SE
A βspecified limited companyβ is defined under paragraph 9(a) of Appendix FM-SE. A company will fall into this category where all of the following conditions are met:
- The sponsor or applicant is a director or employee (or both) of the company, or of another company within the same group
- Shares in the company are held, directly or indirectly, by the sponsor, their partner, or certain family members (including parents, grandparents, children, grandchildren, siblings, uncles, aunts, nephews, nieces, or first cousins)
- Any remaining shares are held by fewer than five other individuals
In simple terms, this definition captures companies that are closely held and typically family-run, where ownership and control are concentrated within a small group.
If a company meets all of these conditions, it will be treated as a specified limited company, and the stricter Category F or G rules will apply. If these conditions are not met, then the sponsorβs income may instead be assessed under the standard employment and dividend categories.
Category f and category g for company directors
Directors of specified limited companies must rely on either Category F or Category G to meet the financial requirement.
- Category F uses income from the last full financial year of the company
- Category G uses the average income from the last two full financial years
Applicants are allowed to choose whichever category results in a higher income figure, provided they meet all the evidential requirements.
A key point to understand is that the relevant period is the companyβs financial (accounting) year, as reported in its Company Tax Return (CT600), rather than the UK personal tax year. Because UK companies can choose their own accounting year-end, this period may end several months before the date of the visa application.
This distinction is critical, as relying on the wrong time period is a common mistake that can lead to refusal.
Required company documents under category f or g
When relying on Category F or G, the sponsor must provide comprehensive company documentation to demonstrate the financial position of the business.
Appendix FM-SE requires the following:
- The latest Company Tax Return (CT600), along with confirmation that it has been submitted to HMRC
- Evidence that the company is registered with Companies House
- Audited accounts for the last full financial year (if the company is legally required to produce them), or unaudited accounts accompanied by a certificate from a qualified accountant
- Corporate bank statements covering the entire financial year
In addition, one of the following must also be provided:
- A VAT registration certificate and latest VAT return (if turnover exceeds the VAT threshold)
- Proof of business premises ownership or lease
- Official HMRC documentation confirming PAYE and Accounts Office reference numbers
These documents are essential to demonstrate that the company is genuine, actively trading, and that its financial records are reliable.
Evidencing salary and dividend income received
Alongside company-level documents, the sponsor must also provide clear evidence of the income they have personally received from the business.
For salary:
- Payslips covering the same period as the CT600
- A corresponding P60
- Personal bank statements showing salary payments being received
For dividends:
- Official dividend vouchers for all dividends issued during the relevant period
- Personal bank statements showing those dividend payments being credited
The key requirement is that all evidence must clearly link the companyβs financial records (profits shown in accounts and tax returns) to the actual income received by the sponsor.
Proving ongoing income at the date of application
In addition to historical financial evidence, the applicant must also demonstrate that the income has continued up to the date of application.
Since the last full financial year may have ended several months earlier, Appendix FM-SE requires current evidence of ongoing income. This may include:
- Recent payslips or dividend vouchers
- Up-to-date personal bank statements
- Evidence of ongoing business activity, such as payment of business expenses, insurance, or employer contributions
The purpose of this requirement is to ensure that the sponsor is still actively involved in the business and continues to receive income from it. Without this, the Home Office may question whether the income is sustainable.
Directors of overseas companies and different rules
It is important to understand that the specified limited company rules apply only to UK-registered companies.
If the sponsor is a director or employee of a company incorporated outside the UK, these provisions do not apply. In such cases, the sponsor cannot rely on Category F or G and must instead meet the financial requirement using the general income rules set out in Appendix FM.
Summary and key considerations for company directors
Directors of UK limited companies must take particular care when preparing a spouse visa application, especially where the company is family-owned and falls within the specified limited company definition.
They must:
- Ensure their income meets the Β£29,000 threshold
- Identify whether Category F or G applies
- Provide detailed company and personal financial evidence
- Use the correct financial year(s) for calculations
- Demonstrate that income is ongoing at the date of application
Failure to meet these strict evidential requirements can easily result in refusal, even where the income itself is sufficient. Careful preparation and attention to detail are therefore essential.
How Lawsentis can help
At LawSentis, we specialise in complex UK immigration applications, including spouse visas involving company directors, self-employment, and business income structures.
As an IAA Level 3 regulated firm, we provide expert legal support tailored to your specific circumstances, ensuring your application fully complies with Home Office requirements.
Our services include:
- Detailed eligibility assessments
- Strategic advice on Category F and G applications
- Full document checks and compliance review
- Professional preparation and submission of your application
If you are a company director and unsure how to present your income correctly, getting it wrong can lead to costly refusals and delays.
Contact LawSentis today for expert advice and a tailored strategy to secure your UK spouse visa successfully.