Tier 1 (General)
Invoice explanations or payment summaries
This page explains the requirements for invoice explanations or payment summaries 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-G 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 invoice explanations or payment summaries must show
You must send summaries or explanations created by your managing agent (who is usually an accountant). These explanations should include a breakdown of the gross salary, tax deductions and dividend payments made to you. The total gross salary and dividend payments should be the same as your earnings. The payment summary should enable us to check that these correspond with the net payments into your personal bank account.
Terms explained
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Dividend payment
A share of a company's profits, paid to people who have invested in it (for example by buying shares).
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Managing agent
A person you pay to manage a business for you.