For instance, if there is a partnership or a single self employed person they must each provide their Unique Tax Reference Number, this is the number provided by the HMRC when the individual first registers as a self employed person. If your client cannot find the original letter, this number can be located on the SA100; more commonly known as a tax return. Although the UKVI asks for original or certified documents; new advisors will find at the close of your application that you will be uploading scans. Ensure the information you submit is true and capable of verification by the organisations they are linked to. False information will encourage a refusal. Under the OISC you have a duty to verify. This is part and parcel of due diligence.
Your client's accountant will produce a financial report or an audited report, detailing the relevant company's or self employed performance over the financial year. This is often known as the profit and loss report and accompanies other financial records to show how the figures were reached.
It is always advisable if your client is registered for value added tax or pay as you earn to provide the references and records as this shows ongoing self employment. As you will see there is good reason for each document supplied. The documents do not stand in isolation and the request will always comply with the GDPR requirements as per use for a specific purpose. Our trainees have had specific training on the Data Protection Act 1998 and GDPR as part of our mandate, new adviser should be integrated with Legal Rules outside of the scope of Immigration Laws which directly impacts on their day to day activities, particularly the afore mentioned which state that information should only be requeted for a specific purpose. This applies to every organisation in the UK.
Returning to our discussion, the self-employed the relevant documents are the SA100 which is the tax assessment plus the proof of submission alongside the SA302 which is similar to tax calculations only these are produced by the HMRC and a letter can be sent to your client by by post if they or you take the time to request this.
When dealing with a company director, aside from providing proof of the company regsistration, directors and officers, registered address etc; the other relevant documents will include the CT600 (company tax return; the CT620 which is the acknowledgement of the company tax return and the proof of submission. Other matters, are land ownership for business purposes, you need to request detalis of the planning permission that permits this trade on the business premises where a local authority requires this. This shows that your client is conducting a permitted activity in a legally authorised environment. It is key to advise your client of the need to remain within the legal remit of their activities, giving no excuse or allowances for the failure of their ultimate quest; on the basis of non compliance. Compliance is always key. Where your client's company is an overseas listed company on the London Stock Exchange, they must provide the evidence of the listing.
Finally it is always important to ask your accountant to provide a letter to you confirming they are responsible for your accounts and produced the accounts documents relied on, alongside their company registration with their accounts body. Examples of accountancy bodies you may encounter are theChartered Institute of Management Accountants (CIMA); Chartered Institute of Public Finance and Accountancy (CIPFA); Association of Chartered Certified Accountants (ACCA); Association of Consulting Actuaries (ACA). In similarity to you, accountants are also a regulated industry. I hope this helps. The list I have provided is not exhaustive and you may need to go further with the evidence.