Tier 1 (General)
Official tax document
This page explains the requirements for the tax documents 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 tax documents must show
We define tax documents as:
- a document produced by a tax authority that shows details of declarable taxable income on which tax has been paid or will be paid in a tax year (for example a tax refund letter or tax demand);
- a document produced by an employer as an official return to a tax authority, showing details of earnings on which tax has been paid in a tax year (for example, a P60 in the United Kingdom); or
- a document produced by a person, business, or company as an official return to a tax authority, showing details of earnings on which tax has been paid or will be paid in a tax year. The document must have been approved, registered, or stamped by the tax authority (this is particularly relevant to some overseas tax systems, for example, SARAL in India).
However, while we have included tax documents in the list of acceptable documents, they will rarely be of use. This is because tax documents are usually produced at the end of a fixed tax period and will therefore not show the entire period for which you are claiming previous earnings unless they are for the exact period claimed. You should therefore be cautious about using these documents unless you are sure they show the exact amount of earnings for which you are claiming points.