Tier 1 (General)
Company or business accounts
This page explains the requirements for company or business accounts that you send to support your application to the highly skilled worker category (Tier 1 General) under the points-based system to work in the United Kingdom.
Full details of all requirements are in the immigration rules at paragraphs 245A-F of part 6A, and Appendix A, which you can find on the right of this page. You must read the policy guidance before you apply under this category. You can download the guidance and application form from the Applying section.
What the company or business accounts must show
Accounts must show both a profit and loss account (or income and expenditure account if the organisation is not trading for profit) and the balance sheet should be signed by a director. Accounts should meet statutory requirements and should clearly show the net profit made over the earnings period to be assessed.