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See https://www.gov.uk/government/uploads/s ... pdf#page53For those self-employed as a sole trader, as a partner or in a franchise, the relevant financial year(s) will be that covered by the self-assessment tax return and in the UK this runs from 6 April to 5 April the following year. Where the applicant is relying on their partner‟s income from self-employment overseas, the relevant financial year(s) will reflect the requirements of the taxation system of that country.