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Tier 1 (General)

A highly skilled migrant reviewing their application

Letter from your managing agent or accountant

This page explains the requirements for the letter from your managing agent or accountant 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 letter from your managing agent or accountant must show

You must send a letter from your managing agent or accountant on headed paper confirming the gross and net pay for the period claimed. The letter should give a breakdown of salary, dividends, profits, tax credits and dates of net payments earned. If your earnings are a share of the net profit of the company, the letter should also explain this.

Terms explained

  • Dividends

    A share of a company's profits, paid to people who have invested in it (for example by buying shares).

  • Managing agent

    A person you pay to manage a business for you.

  • Tax credits

    Tax credits are payments from the government to help people living in the UK with their everyday costs. A person with at least one child may be able to claim a child tax credit. A person earning a low wage may be able to claim a working tax credit. More information is on the HM Revenue & Customs website.

All glossary terms