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FLR (M) Director of Ltd Company- evidence

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StretchHLP
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Joined: Fri Sep 11, 2015 12:46 pm

FLR (M) Director of Ltd Company- evidence

Post by StretchHLP » Fri Sep 11, 2015 1:06 pm

Hi,

My wife is from Japan, we got married in August and have an appointment booked at the Croydon service centre for October for her to stay using the FLR (M) application.
I am Co-Director of a Ltd company thats been operating for 3 years. There are two Directors, not related in the Ltd company.
Can anyone clarify that the following list is everything I will need to request from my accountant prior to the appointment:

(i) Company Tax Return CT600 (a copy or print-out) for the last full financial year and evidence this has been filed with HMRC, such as electronic or written acknowledgment from HMRC.
(ii) Evidence of registration with the Registrar of Companies at Companies House.
9. In respect of income from employment and/or shares in a limited company based in the UK of a type specified in paragraph 9(a), the requirements of paragraph 9(b)-(e) shall apply in place of the requirements of paragraphs 2 and 10(b)3:
(iii) If the company is required to produce annual audited accounts, such accounts for the last full financial year.
(iv) If company is not required to produce annual audited accounts, unaudited accounts for the last full financial year and an accountant’s certificate of confirmation, from an accountant who is a member of a UK Recognised Supervisory Body (as defined in the Companies Act 2006);
(v) Corporate/business bank statements covering the same 12-month period as Company Tax Return CT600.
(vi) A current Appointment Report from Companies House.
(vii) One of the following documents must also be provided:
(1) A certificate of VAT registration and the VAT return for the last full financial year (a copy or a print-out) confirming the VAT registration number, if turnover is in excess of £79,000 or was in excess of the threshold which applied during the last full financial year.
(2) Proof of ownership or lease of business premises.
(3) Original proof of registration with HMRC as an employer for the purposes of PAYE and National Insurance, proof of PAYE reference number and Accounts Office reference number. This evidence may be in the form of a certified copy of the documentation issued by HMRC.
(c) Where the person is listed as a director of the company and receives a salary from the company, all of the following documents must also be provided:
3 Paragraphs 2 and 10(b) are the evidential requirements relating to salaried employment and income from dividends.
65
Appendix FM 1.7: Financial Requirement Augustly 2015
(i) Payslips and P60 (if issued) covering the same period as the Company Tax Return CT600.
(ii) Personal bank statements covering the same 12-month period as the Company Tax Return CT600 showing that the salary as a director was paid into an account in the name of the person or in the name of the person and their partner jointly.
(d)Where the person receives dividends from the company, all of the following documents must also be provided:
(i) Dividend vouchers for all dividends declared in favour of the person during or in respect of the period covered by the Company Tax Return CT600 showing the company’s and the person’s details with the person’s net dividend amount and tax credit.
(ii) Personal bank statement(s) showing that those dividends were paid into an account in the name of the person or in the name of the person and their partner jointly.
(e) For the purposes of paragraph 19(a), evidence of ongoing employment as a director of the company or of ongoing receipt of dividend income from the company must be provided. This evidence may include payslips (or dividend vouchers) and personal bank statements showing that, in the period since the latest 12-month period covered by the Company Tax Return CT600, the person’s salary as a director of the company (or dividend income from the company) was paid into an account in the name of the person or in the name of the person and their partner jointly. Alternative evidence may include evidence of ongoing payment of business rates, business-related insurance premiums or employer National Insurance contributions in relation to the company.

Many Thanks

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