Can dividends count towards the spouse visa income requirement?

Yes, dividends can count towards the income requirement, but they are treated differently from salary. Dividends must come from a company in which you are a director or employee. The Home Office looks at your total income including salary and dividends when assessing whether you meet the minimum income threshold.

What evidence does the Home Office need for director income?

You need company accounts (usually the last 2 years), CT600 corporation tax returns, your personal SA302 tax calculations from HMRC, dividend vouchers, payslips for salary, bank statements showing payments received, and evidence of your role as director (such as Companies House records).

Can I use a low salary and high dividends to meet the threshold?

Yes, but the Home Office scrutinises this carefully. Many directors pay themselves a low salary (at the NI threshold) and take the rest as dividends. This is acceptable but you must provide clear documentation showing the dividends are regular and sustainable, not one-off payments designed to meet the threshold.

What if my company income varies year to year?

Variable income is assessed over the most recent financial year. If your income fluctuates, the Home Office will look at whether you have consistently met the threshold. Providing 2 years of accounts helps demonstrate a pattern. If one year is below the threshold, this can be problematic.

Director Salary and Dividends for Spouse Visa Applications

Company directors can use both salary and dividends to meet the spouse visa income requirement. The Home Office requires detailed company accounts, tax returns, and evidence that the income is genuine and sustainable. This guide covers the evidence needed and common pitfalls.

How Director Income Is Assessed

The Home Office assesses director income under Appendix FM-SE of the Immigration Rules. Directors who are also employees of their company can rely on both salary and dividends. The assessment considers your total income from the company, including salary, dividends, and any other remuneration.

Required Evidence

Company accounts: The last full financial year (2 years preferred)
CT600: Corporation tax return filed with HMRC
SA302: Your personal tax calculation from HMRC
Tax year overview: From your HMRC online account
Dividend vouchers: For each dividend declared and paid
Payslips: For salary paid through PAYE
Bank statements: Showing salary and dividend payments received
Companies House records: Confirming your directorship

Common Structures

Many directors pay themselves a salary at or near the National Insurance primary threshold (approximately £12,570 in 2026) and take additional income as dividends. This is a legitimate and common tax planning approach, and the Home Office accepts it.

However, the Home Office will look at whether the total income genuinely meets the minimum income threshold and whether it is sustainable. A sudden increase in dividends in the year before application may raise questions.

Pitfalls to Avoid

Declaring dividends that exceed company profits: Dividends can only legally be paid from distributable profits
Inconsistency between accounts and tax returns: Ensure all figures match across your company accounts, CT600, and SA302
Missing dividend vouchers: Every dividend must be properly documented
Bank statements not showing payments: The Home Office checks that dividends declared were actually paid into your account

Multiple Directorships

If you are a director of multiple companies, income from all companies can be combined. Provide accounts and evidence for each company. Ensure all income is properly declared on your self-assessment tax return.

Professional Advice

Given the complexity of director income evidence, consider getting help from:

An accountant who understands immigration income requirements
An immigration adviser experienced with director applications

For more on the spouse visa, see our guides on cohabitation evidence, communication evidence, and English language exemptions.

For information on your right to work and tax implications as a business owner, see our other guides.

Further Resources

For income evidence guidance, visit GOV.UK. See also our guides on English for ILR, citizenship requirements, and cost of living.