Last reviewed: 20 May 2026
UK Spouse and Partner Visa applicants can use income from self-employment to meet the minimum income requirement. Categories F and G are the routes under Appendix FM-SE for meeting the financial requirement from self-employment or company-director income. They cover sole traders, partners, franchisees, and directors of specified limited companies. Category F uses the last full financial year, while Category G uses the average of the last two, which helps where the most recent year alone falls short. This guide explains the difference between the two, how the income is assessed, and the substantial evidence each requires.
What are Categories F and G for a UK Partner Visa Application?
Categories F and G are the categories for self-employment and director income under Appendix FM-SE, set out in Appendix FM-SE of the Immigration Rules. They apply where the income comes from self-employment or from a limited company in which the applicant, their partner, or their family hold shares, rather than from ordinary salaried employment.
The minimum income requirement is £29,000 per annum. A lower threshold of £18,600 per annum (plus the child element) applies those who applied before 11 April 2024.
The income can belong to the sponsor, or to the applicant where they are permitted to work self-employed in the UK. The business must be ongoing at the date of application.
Who uses Categories F and G?
These categories apply to two main groups: the self-employed, and directors or employees of a specified limited company. The self-employed group includes sole traders, members of a partnership, and franchisees. The company group covers a director or employee of a specified limited company, meaning a company in which the applicant, their partner, or their family members hold shares, and the remaining shares are held by fewer than five other people.
The distinction matters because the evidence differs significantly between the two, and dividends from a specified limited company are assessed here under Categories F and G rather than as non-employment income under Category C.
What is the difference between Category F and Category G?
The difference is the period the income is taken from. Category F uses the income from the last full financial year before the application. Category G uses the average of the income across the last two full financial years, which is useful where the most recent year alone does not reach the threshold but the two-year average does. The financial year is the HMRC tax year of 6 April to 5 April for a sole trader, or the company’s accounting year for a company.
Worked example: using Category G to average two years
| Input | Figure |
| Most recent full financial year income | £26,000 |
| Previous full financial year income | £33,000 |
| Category F (last year alone) meets £29,000? | No |
| Two-year average: (£26,000 + £33,000) ÷ 2 | £29,500 |
| Category G (average) meets £29,000? | Yes |
Result: Category F is not met on the most recent year, but Category G is met, because the two-year average of £29,500 exceeds £29,000.
To work out whether Category F or Category G gives the stronger position for a particular business, contact our friendly team on 0208 757 5751 or use our contact form.
How is self-employment income assessed?
For a sole trader, partner, or franchisee, the figure assessed is the gross taxable profit from the self-employment for the relevant financial year or years, as declared to HMRC. It is not the turnover of the business, and it is the profit figure that the tax return supports. For a director of a specified limited company, the income is the salary drawn plus any dividends paid to the applicant or partner from the company in the relevant period, rather than the company’s overall profit.
In both cases the income relied on must be evidenced through to the tax position, which is why these categories are the most document-heavy. The relevant period cannot mix income from different financial years, and self-employment income cannot be combined with cash savings.
What evidence is required for Categories F and G?
The evidence is substantial and differs between the self-employed and company directors. For a sole trader, partner, or franchisee, the specified evidence typically includes:
- The Self Assessment tax return and the corresponding tax calculation (SA302) and tax year overview for the relevant year or years
- Proof of registration with HMRC as self-employed and the Unique Taxpayer Reference
- Business and personal bank statements for the relevant financial year or years
- Annual accounts, audited or, where exempt, unaudited with an accountant’s certification
- VAT returns where the business is registered for VAT
- Any franchise agreement, and planning permission or local authority consent where required
For a director or employee of a specified limited company, the evidence typically includes:
- The Company Tax Return (CT600) and Companies House registration
- The company’s annual accounts and an accountant’s certificate of confirmation
- Corporate and personal bank statements for the relevant period
- A current appointment report from Companies House
- Evidence of PAYE and National Insurance registration, and VAT registration and returns where applicable
- Payslips, a P60 where issued, and dividend vouchers for the salary and dividends drawn
A missing or inconsistent document in this list is the most common reason a self-employment application is delayed or refused, because the category depends on the full set reconciling.
Can self-employment income be combined with other income?
Self-employment income under Categories F and G can be combined with some sources but not others. It can be combined with salaried and non-salaried employment income, non-employment income, and pension income, provided that income falls in the same relevant financial year period. It cannot be combined with cash savings, and income from different financial years cannot be combined with each other.
This combination rule is a frequent point of confusion, because savings that would help under the employment categories cannot be used to top up self-employment income. The wider rules on combining are covered in our guide to the UK Spouse Visa financial requirement, and the savings route, which stands separately, is in our guide to the UK Spouse Visa cash savings requirement.
What about a returning self-employed sponsor?
A British sponsor who is self-employed overseas and returning to the UK with the applicant may be able to use that income. The sponsor needs to show either that the self-employment will continue in the UK, or that they have a confirmed UK job offer or contract starting within three months of return. Supporting evidence includes signed contracts, partnership or franchise agreements, and details of the business or premises. Overseas self-employment income is generally assessed against the financial year of the country where it is earned and taxed.
Frequently asked questions
What is the difference between Category F and Category G for a partner visa? Category F uses the income from the last full financial year, and Category G uses the average of the last two full financial years. Category G is useful where the most recent year alone falls below the threshold but the two-year average meets it. You choose whichever category gives the stronger position for your business.
Is the income my turnover or my profit? For a sole trader, the figure is the gross taxable profit declared to HMRC, not the turnover of the business. For a director of a specified limited company, it is the salary plus dividends drawn from the company, not the company’s overall profit. This is one of the most common misunderstandings in self-employment applications.
Can you combine self-employment income with savings? No. Self-employment income under Categories F and G cannot be combined with cash savings, and income from different financial years cannot be combined. It can, however, be combined with salaried, non-salaried, non-employment, and pension income from the same relevant period. This is a key restriction that does not apply to the employment categories.
Can you be self-employed while on a spouse visa? A person on a UK Spouse Visa is free to work or run a business in the UK, including self-employment. Where self-employment income is then used to meet the financial requirement at the extension or settlement stage, it must satisfy the Category F or G rules and evidence. The freedom to work and the financial-requirement evidence are separate points.
How Whytecroft Ford can help
Self-employment is the most document-intensive way to meet the financial requirement for UK Spouse and Partner Visa applicants, and it is where applications most often run into trouble: the difference between profit and turnover, the salary-plus-dividends basis for company directors, the inability to use savings to top up, and a set of tax, company, and bank documents that all have to reconcile. A self-employed sponsor who clearly earns enough can still be refused where the evidence does not line up with the tax position.
Whytecroft Ford advises self-employed sponsors and company directors on Categories F and G, including whether the last year or the two-year average gives the stronger case, how the income is assessed for sole traders and directors, and how to assemble the full evidence set so the figures reconcile. For a business owner whose accounts and tax records are complex, the firm’s role is to confirm the income qualifies and the documents are complete before the application is made. To discuss a Category F or G application with an experienced immigration adviser, call 0208 757 5751 or use our contact form.
The employment routes are covered in our guides to Appendix FM Category A and Category B, and the full route is on the UK Spouse Visa hub.
Written and reviewed by Whytecroft Ford’s immigration team, authorised and regulated by the Immigration Advice Authority, registration number F201900075. All guidance is researched against primary sources, including the Immigration Rules and Home Office guidance at GOV.UK. Reviewed every six months, or sooner following a relevant rule change. Last reviewed: 20 May 2026.
