Highly Skilled Migrant Programme (HSMP) - January 2007 Updates

23 January 2007

In response to questions asked of the Home Office during the first weeks of operation under the Highly Skilled Migrant Programme (HSMP), as amended on 7 November 2006, further clarification has been provided by the Home Office.

Evidence is required to support your claim for previous earnings. More than one piece of evidence is required for the period you are claiming, so that the information can be corroborated. The evidence must be from an independent and verifiable source. Different types of evidence are required if you wish to apply using Salaried Earnings, as an Independent Contractor or as a Self-Employed person.

This Home Office update provides further clarification on the following:

• What is a Tax Return?
• I have not got a Tax Return to cover the full period ? what can I do?
• What is an Independent Contractor? 

What is a Tax Return?

Under the Required Evidence section of the Previous Earnings guidance, the term ?Tax Return? is used. A Tax Return is the official confirmation from HMRC or the relevant country?s tax authorities of declared taxable income for the period concerned. An example would be a United Kingdom P60 or the overseas equivalent, or a variation of this issued by the relevant tax authorities.

This term does not refer to the Tax Return document completed and returned by an individual to the relevant tax authorities. Nor does it refer to a United Kingdom P45, which details an employee leaving work.

I have not got a Tax Return to cover the full period ? what can I do?

Your Tax Return must be submitted wherever it is available.

If you have not yet received your Tax Return for the current tax year, or if your documents only cover part of the period claimed, you will need to provide your most recent Tax Return along with alternative tax information.

fastUKpermit will guide you on which documents may be considered by the Home Office for earnings that are not covered by the period of your latest Tax Return.

What is an Independent Contractor?

Evidence can be submitted under three different categories:

• Salaried Earnings;
• Independent Contractor; or
• Self-Employed.

If you operate as a business or as a limited company you will fall into the self-employed category.

The Home Office have created a specific category for Independent Contractors, such as IT Consultants, Freelance Journalists, Artists, and Management Consultants. An independent contractor may usually consider themselves to be self-employed, but generally they will not have access to their limited company business bank account, or other administration documents that a self-employed person will need to provide for consideration. The evidence required is more in line with a salaried employee, but allows for the limited company salary and dividend payments that limited company shareholders still receive.

fastUKpermit can advise on your employment status.

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