Sponsors who are self-employed, in a business partnership, or a director of their own limited company don’t meet the £29,000 minimum income requirement the same way a salaried employee does. Instead of six months of payslips, the Home Office looks at a full financial year — or two — of business income, assessed under Category F or Category G of Appendix FM-SE. Choosing between the two, and understanding exactly what each requires, is often the difference between an application that succeeds cleanly and one that gets bogged down in queries.
This guide walks through how each category works, with worked examples, and sits alongside our service page on UK Spouse Visa Applications for Self-Employed Sponsors and Company Directors, which covers how we help prepare these applications.
The Two Options
Category F uses your income from your last full financial year alone.
Category G uses the average of your last two full financial years.
You are entitled to choose whichever produces the higher qualifying income — the rules don’t force you into one or the other. This matters because business income rarely moves in a straight line, and the “right” category depends entirely on your own figures.
Worked Example: When Category F Is Better
Imagine a sponsor who runs a small consultancy as a sole trader:
- Financial year 1 (older): gross profit £22,000
- Financial year 2 (most recent): gross profit £31,000
Under Category F, only the most recent year matters: £31,000, which clears the £29,000 threshold on its own. Averaging the two years under Category G would pull the figure down to £26,500 — below the threshold. In this scenario, Category F is clearly the stronger choice, and there’s no need to submit two years of evidence at all.
Worked Example: When Category G Is Better
Now imagine a sponsor whose income fluctuated the other way:
- Financial year 1 (older): gross profit £34,000
- Financial year 2 (most recent): gross profit £24,000
The most recent year alone, under Category F, falls short. But the two-year average under Category G is £29,000 — meeting the threshold exactly. Here, Category G is the only route that works, and the sponsor needs to submit evidence for both financial years, not just the most recent one.
These examples are illustrative — real applications also need to follow Appendix FM-SE’s specific rules on what counts as qualifying income and how it’s calculated, so figures should always be checked against your actual accounts and tax records rather than estimated.
What Counts as Your “Financial Year”
For sole traders and partnerships, this is usually straightforward and follows the UK tax year. For directors of limited companies, it’s different: the relevant financial year is the company’s own accounting year, as reported in its Company Tax Return (CT600) — which can end on any date the company has chosen, and often won’t line up with the calendar year or the personal tax year. This is one of the most common points of confusion: sponsors sometimes gather 12 months of evidence based on when they’re applying, rather than based on when their company’s financial year actually ended.
Evidence Each Category Needs
Both categories are evidence-heavy compared with salaried employment, and the exact list depends on whether you’re self-employed or a company director:
Self-employed (sole trader / partnership): – HMRC SA302 tax calculations and tax year overviews for the year(s) relied on – Proof of registration as self-employed – Business and personal bank statements covering the matching period – Evidence the business is still trading at the time of application – An accountant’s certificate, where accounts aren’t independently audited
Company director (specified limited company): – CT600 Company Tax Return(s) and proof of filing with HMRC – Companies House registration and a current appointment report – Annual accounts (audited, or unaudited with an accountant’s certificate) – Corporate bank statements matching the CT600 period – Personal payslips/P60 for salary, and/or dividend vouchers for dividends, matched to personal bank statements
Under Category G, this evidence is needed for both financial years relied on — effectively doubling the paperwork compared with Category F, which is another reason to check carefully whether the most recent year alone is enough before committing to the two-year route.
Common Mistakes That Cause Delay
- Submitting one year of evidence when relying on Category G, which requires both years to be fully evidenced
- Using the UK tax year instead of the company’s actual accounting year for a director’s application
- Missing the accountant’s certificate where accounts aren’t audited
- Gaps between reported profit and personal bank statements — for example, dividends declared in the accounts that can’t be traced to a matching deposit in the sponsor’s own account
Each of these is straightforward to avoid with early preparation, but each has caused real applications to be refused or delayed when missed.
Where This Fits With the Wider Financial Requirement
Category F and G sit alongside the other income categories (A/B for salaried employment, C for non-employment income, D for cash savings, E for pension income) within the same overall £29,000 threshold. For the full picture, including savings calculations and exemptions, see our main guide: UK Spouse Visa Financial Requirement 2026.
Reference: GOV.UK — Family visas: apply as a partner or spouse
If you’d like your business accounts and tax records reviewed to identify the strongest category for your application, JPS Immigration’s IAA-regulated advisers offer a free initial phone consultation on +44 (0) 333 577 0034.
Frequently Asked Questions
Can I switch from Category G to Category F partway through preparing my application if my latest year turns out to be strong enough on its own?
Yes — since you can choose whichever category gives the higher qualifying figure, if your most recent year alone meets £29,000, there’s no requirement to also submit the older year’s evidence under Category G.
Does Category F or G apply if I only started my business within the last year?
Both categories require a full financial year of trading, so a business that hasn’t completed at least one full financial year generally can’t rely on Category F or G yet — other income sources or a later application date may need to be considered.
Can I combine Category F/G income with my partner’s employment income?
In principle, income from different qualifying sponsors or sources can sometimes be combined, but the rules on what can and cannot be combined with self-employment or company income are specific — this should be checked against your circumstances rather than assumed.
What if my company’s accounts show a profit but I didn’t personally draw all of it as salary or dividends?
The Home Office is assessing the income you actually received personally, not simply the company’s retained profit, so only amounts genuinely paid to you and evidenced through bank statements will count.
Do I need a solicitor or accountant to prepare this evidence?
? It isn’t a legal requirement, but because the evidence list is detailed and the consequences of a missing document can mean refusal, many self-employed sponsors and directors choose to have their bundle reviewed before submission.
