Last reviewed: 12 June 2026
A company director meets the spouse visa financial requirement from income received from a limited company. Where the sponsor is a director of a company they or their family control, the income is assessed under the self-employment rules of Appendix FM-SE, not the ordinary employment rules. The evidence has to line up across the company accounts, the tax records and the personal bank statements. A mismatch between them can lead to a refusal. This post provides an overview of how director income is assessed and evidenced for a UK Spouse Visa.
How is a company director’s income assessed for a Spouse Visa?
A company director’s income is assessed under Category F or Category G of Appendix FM-SE where the director draws income from a specified limited company. These are the self-employment categories, and they apply instead of the employed-person rules, even though a director may also take a salary.
This matters because Category F and G need more evidence than an ordinary employee, and the income is tied to the company’s financial year rather than to a recent run of payslips. The financial requirement itself is set out in Appendix FM, and the figure is published on the Spouse and Partner Visa financial requirement guide. The route is set out on the Spouse Visa guide, and the wider framework on the Appendix FM guide.
What is a specified limited company?
A specified limited company is one where the sponsor, their partner or close family hold a controlling interest. Income from such a company triggers the Category F and G rules. The definition is set out at paragraph 9 of Appendix FM-SE of the Immigration Rules.
A company falls within the definition where the person is a director or shareholder, and the shares are held by the person and a small number of others, alone or with named family members. The effect is that family-owned and owner-managed companies are assessed under the self-employment categories rather than as ordinary employment. A director who does not control the company, and is simply employed by it, may fall within the employed-person categories instead.
What income can a director rely on?
A director of a specified limited company can rely on salary and dividends drawn from the company in the relevant financial year. Both count, provided they are properly declared and evidenced across the company and personal records.
The salary is the director’s pay from the company, shown in the company accounts and paid into the director’s personal account. The dividends are shares of company profit, backed by dividend vouchers and matching bank credits. Both must agree with the company’s tax filings and the director’s personal tax position. A director may also combine company income with certain other sources, such as employment income from a separate employer, rental income, or pension income, as explained on the combining income for a partner visa guide. A director cannot, however, combine Category F or G income with cash savings. Savings may instead be used on their own to meet the requirement.
What is the difference between Category F and Category G?
Category F relies on the income from the company’s last full financial year. Category G relies on the average income across the last two full financial years. The director chooses the category that best fits the company’s recent results and the evidence available.
Category F suits a director whose most recent year alone meets the requirement. Category G suits a director whose income is better shown as an average across two years, for example where one year was stronger than the other. The chosen category fixes which financial years the evidence must cover, and the income claimed must agree with the company’s tax filings for those years. The director should pick the category before gathering the evidence, because the two categories need different periods of accounts and bank statements.
What evidence is required for director income?
Director income is evidenced through company financial records and personal income records, covering the financial year or years the application relies on. The evidence must line up across all three of the company accounts, the tax records and the personal bank statements.
The evidence commonly needed will depend on the applicant’s circumstances, but may include:
- The company’s annual accounts for the relevant financial year or years.
- Confirmation of the company’s tax position, including Corporation Tax and the relevant returns.
- The director’s personal tax records for the same period.
- Personal bank statements showing the salary and dividend payments received.
- Dividend vouchers for each dividend relied on.
- Evidence that the company is trading, such as business bank statements.
The figures across these documents must match. A difference between the dividends on the vouchers, the company accounts and the personal bank statements is a common reason for delay or refusal, so the records should be reconciled before the application is submitted.
How is income assessed for a director of an overseas company?
A director of a company based outside the UK is assessed on the same principles, with the evidence adapted to the company’s country and converted into sterling. The income must be shown to the same standard as for a UK company, and foreign-currency earnings are converted at the applicable exchange rate.
This usually comes up where a couple are returning to the UK and the sponsor runs a business abroad. The company accounts and dividend records should be equivalent to the UK records above, and documents not in English need a certified translation. The earnings are converted to sterling so they can be measured against the financial requirement. The returning-sponsor position has extra rules on relying on overseas income, which should be checked before the application is prepared.
In practice
A director of a family-owned company sponsoring a partner relies on the last full financial year under Category F, taking a salary and dividends that together meet the requirement. As of June 2026, the financial requirement figure for the partner route is £29,000 per annum. The application succeeds where the dividend vouchers, the company accounts and the personal bank statements show the same figures, and the company tax filings back them up.
A second director, whose most recent year alone falls short, relies on the two-year average under Category G. Picking the category that matches the company’s results, and gathering the full two years of accounts and statements before applying, is what avoids a refusal on the financial requirement.
Frequently asked questions
A director of a specified limited company is assessed under Category F or Category G of Appendix FM-SE, the self-employment categories, rather than the employed-person rules. This applies even where the director also takes a salary, because the company is family-controlled. The director chooses Category F for the last financial year or Category G for the two-year average.
Yes. A director of a specified limited company can rely on both salary and dividends drawn from the company in the relevant financial year. Both must be declared and evidenced consistently across the company accounts, the tax records and the personal bank statements. The figures must agree across all three.
No. Income under Category F or G cannot be combined with cash savings to meet the financial requirement. Savings may instead be used on their own, or company income may be combined with certain other permitted sources, such as separate employment, rental or pension income.
A specified limited company is one where the sponsor, their partner or close family hold a controlling interest, as defined at paragraph 9 of Appendix FM-SE. Family-owned and owner-managed companies fall within the definition and are assessed under the self-employment categories. A director who does not control the company may fall within the employed-person rules instead.
A director of an overseas company is assessed on the same principles as a UK director, with the income shown to the same standard and converted into sterling at the applicable exchange rate. Documents not in English need a certified translation. This usually comes up for a sponsor returning to the UK who runs a business abroad.
How Whytecroft Ford can help
The Whytecroft Ford immigration team advises sponsors who are company directors on meeting the financial requirement under Category F and G. The firm helps identify the right category, gather the company and personal evidence for the relevant financial years, and reconcile the figures before the application is submitted. This is particularly useful for the owner-manager whose income is genuine but spread across salary and dividends that must be evidenced together.
To discuss a director-income Spouse Visa application with our immigration team, call 0208 757 5751 or use the contact form.
Sources
- Immigration Rules Appendix FM-SE: family members specified evidence – GOV.UK
- Chapter 8: Appendix FM family members caseworker guidance – GOV.UK
Written and reviewed by the Whytecroft Ford immigration team. IAA Accredited. All guidance is researched against primary sources, including the Immigration Rules, Home Office caseworker guidance and GOV.UK. Reviewed every six months, or sooner following a rule change. Last reviewed: 12 June 2026.
