FAQ
Tax refund
What is the CIS (Construction Industry Scheme)?
The CIS is administered by HMRC, the UK’s tax authority, and applies to self-employed individuals working in the construction sector. Under this scheme, payments made by contractors to workers are subject to tax deductions at source, the rate of which depends on whether the worker is registered under the CIS. Typically, registered individuals have 20% tax deducted, while unregistered individuals have 30% deducted from their payments.
It is important to establish the worker’s employment status, as not everyone in construction is considered self-employed.
The scheme covers not only typical construction activities but also almost all work carried out in the United Kingdom and its territorial waters relating to construction, building, engineering or installation – whether permanent or temporary. This includes: alteration, repair, extension, demolition and dismantling. The full list of activities covered by the scheme can be found here.
I have worked in construction. Have I overpaid taxes?
When you are self-employed in the United Kingdom, you can deduct business expenses from your total income, so that you pay tax only on your profit. These are some examples of deductible expenses:
- Vehicle expenses (e.g. fuel, repairs);
- Tools and protective gear;
- Accounting fees;
- Marketing costs;
- Business phone bills;
- Builder’s insurance;
- Other allowable expenses.
When you are registered under the CIS scheme, the ultimate responsibility for paying the correct amount of tax and National Insurance rests with you, even if contractors have withheld deductions throughout the year. Typically, contractors will provide statements of the deductions made, which you can then use when completing your annual return.
If, after submitting your annual report and deducting allowable business expenses, the amount of tax owed is less than the deductions made throughout the year, you may be entitled to a refund of the overpaid tax. To estimate your potential refund, use our calculator here.
What is a P60 form?
A P60 shows the tax that you have paid on your salary in the United Kingdom during the tax year (6 April to 5 April). You will receive a separate form for each job you have had during the year. If you are employed, your employer must provide you with a copy of the form by 5 April. You need this document to prove how much tax you have paid on your salary, for example:
- to reclaim overpaid tax;
- to apply for tax credits;
- as proof of income when applying for a loan or mortgage.
If you think that you may have overpaid, you can check how much tax you paid last year here.
If you do not have a P60, you can contact us for assistance.
What is a P45 form?
This form is provided by your employer when you leave a job.
Your P45 shows how much tax you have paid on your salary so far in the tax year (6 April to 5 April). It consists of four parts (Part 1, Part 1A, Part 2 and Part 3).
Your employer sends details of Part 1 to the UK tax authority (HMRC) and gives you the remaining parts.
You usually give Part 2 and Part 3 to your new employer (or to Jobcentre Plus if you are not working). It is important to keep Part 1A for your tax and accounting records.
If you think that you may have overpaid, you can check how much tax you paid last year here.
If you do not have a P45, your new employer will need to determine how much tax you should pay if you are starting your first job, taking a second job or have not received a P45 from your previous employer.
Retirement and pension assistance
I have worked in England. Am I entitled to a pension?
You are entitled to apply for the UK State Pension provided that:
- You have reached the retirement age of 67 (for both men and women).
- You have at least 10 qualifying years of work, with the National Insurance contributions paid, although these years do not need to be consecutive.
- The number of qualifying years determines the amount of pension you will receive.
If you meet the conditions, you are entitled to receive the UK State Pension, even if you have retired abroad.
Am I entitled to Pension Credit in the UK?
This is not a credit in the usual sense of the word. It is a state benefit in the form of extra money to help cover your living costs in the UK if you have reached State Pension age and have a low income. Pension Credit can also help with housing costs or service charges.
You may receive additional support if you are a carer, severely disabled or responsible for a child.
Pension Credit is separate from your UK State Pension.
You can receive pension support even if you have other income, a private pension, savings or if you own a home.
If you are from the EU, Switzerland, Norway, Iceland or Liechtenstein, you and your family must have settled or pre-settled status under the EU Settlement Scheme to be eligible for Pension Credit.
Skilled Worker visa
What is the points-based system for immigrants in the United Kingdom?
To be eligible for a Skilled Worker visa in the United Kingdom, foreign nationals must score a total of 70 points, allocated as follows:
- Job offer from a licensed sponsor – 20 points
- Position at the required skill level (minimum RQF6) – 20 points (the list of eligible occupations can be found here)
- English language proficiency at minimum level B1 – 10 points
These requirements form the three basic criteria that an applicant must meet, giving a total of 50 points. The remaining 20 points, to reach the full 70 points, can be obtained through one or more of the following options:
Eligibility options and salary thresholds – Skilled Worker (from 22 July 2025)
Option | Eligibility criteria | Salary threshold (from 22 July 2025) | Points |
A | Standard salary threshold (without reductions) | GBP 41,700 annually and the full reference rate for the position (SOC 2020) | 20 |
B | PhD in a relevant non-STEM field | GBP 37,500 annually and at least 90% of the reference rate | 20 |
C | PhD in a relevant STEM field | GBP 33,400 annually and at least 80% of the reference rate | 20 |
D | Position on the immigration salary list | GBP 33,400 annually and the full reference rate | 20 |
E | New entrant at the start of their career | GBP 33,400 annually and at least 70% of the reference rate | 20 |
F | Health and social work activities or ongoing employment (standard rate) | GBP 31,300 annually and the full reference rate | 20 |
G | Health and social work activities or ongoing employment with a relevant non-STEM PhD | GBP 28,200 annually and at least 90% of the reference rate | 20 |
H | Health and social work activities or ongoing employment with a relevant STEM PhD | GBP 25,000 annually and at least 80% of the reference rate | 20 |
I | Health and social work activities or ongoing employment in a role on the immigration salary list | GBP 25,000 annually and the full reference rate | 20 |
J | Health and social work activities or ongoing employment as a new entrant | GBP 25,000 annually and at least 70% of the reference rate | 20 |
K | Concession for existing employees in health or education professions (only for Skilled Worker listed occupations) | GBP 25,000 annually and the full reference rate | 20 |
Note: When checking if a company holds a sponsor licence, ensure that it applies to the Skilled Worker visa category, not another route.
Current as of 23 July 2025
What is the Skilled Worker visa in the United Kingdom?
The Skilled Worker visa, which replaced the Tier 2 (General) visa, is the main immigration route into the United Kingdom.
It allows employers to hire workers who are not residing in the United Kingdom for certain eligible skilled roles.
The visa applies to individuals who can score a total of 70 points under the points-based immigration system by meeting specific requirements, including skill level, salary, English language proficiency and a job offer from a licensed UK sponsor (an educational qualification degree is not mandatory).
It is also a pathway to settlement and obtaining ILR (indefinite leave to remain) in the United Kingdom.
English language proficiency requirement
Most applicants for the Skilled Worker visa must prove that they meet the English language proficiency requirement, unless they have already satisfied it in a previous UK immigration application or are citizens of countries where this requirement is exempt.
Certificate of sponsorship
Before a worker can apply for their visa, their sponsor must issue them a with a valid certificate of sponsorship (CoS) to confirm that both the individual and the role meet the relevant requirements.
The CoS includes a unique reference number that the applicant must provide in their application to the Home Office. Only licensed sponsors are authorised to issue a CoS.
Financial requirement
The applicant must demonstrate that they meet the financial requirement and have sufficient funds to support themselves, as they will not have access to public funds.
The rules state that applicants must have at least GBP 1,270 in their bank account at the time of application. This amount must have been held for at least 28 consecutive days, with the final day of that period falling within 31 days of submitting the visa application. Evidence of savings must be provided, unless the applicant has been lawfully living in the United Kingdom for at least 12 months or their sponsor has confirmed that they will cover costs of up to GBP 1,270 during the applicant’s first month in the UK.
Proof of additional funds is required if the main applicant is joined by a spouse/partner and/or children at the time of application.
Application
The applicant must submit an online application, provide the required supporting documents and pay the applicable fee.
Applications can be submitted up to three months before the intended start date of employment in the United Kingdom, as stated on the certificate of sponsorship.
Proving the applicant’s identity:
As part of the application process, the applicant must prove their identity. There are two ways to do this, depending on where the application is submitted and the type of identity document held.
– Providing fingerprints and a photograph at a visa application centre, which is required to obtain a biometric residence permit (BRP); or
– Using the UK Immigration: ID Check app to scan the identity document (applicable only to holders of biometric passports issued in the EU, Iceland, Liechtenstein, Norway or Switzerland). This will create a UK Visas and Immigration (UKVI) online account showing the applicant’s immigration status in the United Kingdom.
Some of the documents you will need to prepare are:
- A current passport or other valid travel document;
- Expired passports or travel documents to prove your travel history;
- Proof of English language proficiency (where applicable);
- Proof of personal savings (where applicable);
- A criminal record certificate from any country where you have lived for 12 months or more in the last 10 years, if your role is in the education, health or social care sector in the United Kingdom.
The Home Office will assess your application based on the number of points you score under the points-based system.
It is important to note that having a job offer with a valid certificate of sponsorship does not guarantee that a visa will be granted. The applicant must still meet all of the required criteria.
How much does the Skilled Worker visa cost?
Applicants must pay a visa application fee ranging from GBP 769 to GBP 1,715, depending on their personal circumstances and whether the job is on the shortage occupation list. In addition, applicants must pay the immigration health surcharge, currently set at GBP 1,035 per year of the visa.
The same fees apply to all dependants joining the main visa applicant.
- If applying from outside the United Kingdom:
Visa for up to three years – GBP 769 per person
Visa for more than three years – GBP 1,519 per person
- If applying from within the United Kingdom to extend, switch or update a visa:
Visa for up to three years – GBP 885 per person
Visa for more than three years – GBP 1,715 per person
The latest fees and an exact calculation of your application cost can be found here.
Skilled Worker visa processing time
Applications for a Skilled Worker visa are usually processed within up to eight weeks if submitted from within the United Kingdom or up to three weeks if submitted from outside the United Kingdom.
In some cases, applicants may be able to pay for a priority service, depending on where the application is made.
What is the duration of the visa?
The Skilled Worker visa is typically granted for a period of up to five years. After this period, the visa holder must either apply to extend their visa or, if they meet the five-year residence requirement, they may be eligible to apply for indefinite leave to remain (ILR).
If the visa holder changes their sponsor or job, they must apply for a new residence period.
What is a biometric passport?
Also known as an ePassport, a biometric passport is a standard paper passport that contains an embedded microchip storing your personal information and digital photograph.
Skilled Worker dependant visa
What is the visa for partners, spouses or children joining the main applicant (Skilled Worker dependant visa)?
Holders of a Skilled Worker visa may bring their spouse or partner to the United Kingdom on a dependant visa. Children under 18 years of age are also eligible to apply.
The main advantage of the dependant visa is that it allows families to stay together in the United Kingdom, but it also provides other benefits.
One of the primary advantages of this visa is that partners are permitted to work in the UK. With the exception of working as a professional sportsperson or coach, there are no restrictions on the type of work that they can do. Unlike Skilled Worker visa holders, dependants are not required to meet a minimum salary threshold. Alternatively, dependant partners may also study in the UK (subject to certain conditions). Additionally, the dependant partner or child can enrol in the British education system.
Your partner and children must have sufficient funds to support themselves when they arrive in the United Kingdom:
GBP 285 for your partner;
GBP 315 for one child;
GBP 200 for each additional child.
These funds must have been held for at least 28 consecutive days, with the final day of that period falling within 31 days before the visa application.
Application process for applicants outside the United Kingdom
- Applications are submitted online.
- A separate application form must be completed for each family member and the visa state fee must be paid.
- As part of their application, your partner and/or children will need to prove their identity.
- The visa fee and the healthcare surcharge fee are the same as those for the main applicant (for children under 18, the health surcharge fee is reduced).
- Once they have applied online, proved their identity and provided their documents, a decision is usually made within about three weeks.
It may be possible to prioritise their application by paying an additional fee for this service. Eligibility for priority processing will be confirmed at the time of application.
Application process if your partner/child is already in the United Kingdom (for extending or switching their visa)
Your partner or child can apply to extend or switch their visa:
- Applications are submitted online.
- A separate application form must be completed for each family member, and the visa state fee must be paid.
- As part of their application, your partner and children will need to prove their identity.
- Once they have applied online, proved their identity and provided their documents, a decision is usually made within eight weeks.
- The visa fee and the healthcare surcharge fee are the same as those for the main applicant (for children under 18, the health surcharge fee is reduced).
After five years in the United Kingdom, the dependant partner and/or child may be eligible to apply for indefinite leave to remain (ILR), which could potentially lead to British citizenship.
Seasonal Worker visa
What are the eligibility criteria? (Seasonal Worker visa)
A job offer from an approved sponsor who can issue a valid certificate of sponsorship
Minimum salary requirements:
- Each worker must be paid at least GBP 12.21 per hour.
- For seasonal workers in the UK poultry sector (including food production workers, poultry catchers, butchers or poultry processors) the minimum pay depends on the specific role. Food production workers and poultry catchers must receive at least GBP 11.44 per hour, with a minimum of 32 working hours per week. For roles such as butchers and poultry processors, the minimum pay is GBP 15.88 per hour, which equates to an annual salary of at least GBP 38,700.
English language proficiency requirements: There is no minimum English language proficiency requirement for this visa.
Financial requirements: You must have at least GBP 1,270 in cash to demonstrate that you can support yourself in the United Kingdom.
What is the application process?
- Submitting an application: To apply, you must be outside the United Kingdom. There is no fixed deadline for applications in the agricultural sector, but you cannot apply earlier than three months before your intended start date.
- For roles in the poultry production sector, applications must be submitted before 15 November each year.
What is the decision period?
Decision period:
- Once you have applied online, proved your identity and submitted the required documents, you will usually obtain a decision on your visa within three weeks.
What are the conditions for staying in the United Kingdom?
While you are in the United Kingdom as a seasonal worker, you are entitled to:
- work only in the job for which you are sponsored;
- study.
You are not entitled to:
- start permanent employment, work a second job or take on any work not listed in your certificate of sponsorship;
- access public funds;
- bring family members with you;
- settle permanently in the United Kingdom.
Insurance, accounting and tax services
What is a National Insurance number?
Your National Insurance number (NIN) is unique to you for life, but it is not an identity document. It consists of two letters, six numbers and a final letter.
Anyone who wants to work in the United Kingdom must have a National Insurance number. To obtain one, you must be at least 16 years old and reside in Great Britain or Northern Ireland.
You can start work without a National Insurance number, but you must apply for one immediately afterwards. You can only work for three months without a National Insurance number. By law, you are required to apply for an NI number if you do not already have one and are working or intend to work.
A National Insurance number is also needed to apply for certain benefits or allowances.
What is a tax number?
Your Unique Tax Reference number (UTR number) is a code that identifies you as a taxpayer, whether you are an individual or representing a company. In the United Kingdom, UTRs are ten digits long and may sometimes end with the letter ‘K’.
UTRs are issued by HM Revenue & Customs (HMRC) and act as the key that allows HMRC to access and manage your tax records, whether personal or corporate, in the United Kingdom.
If you do not yet have a registered tax number and intend to live and work in the United Kingdom, you should book a consultation appointment.
Do I need to visit the United Kingdom to register a company?
No. Vladisara Consult provides a simplified procedure for company registration in the United Kingdom for foreign nationals. You can officially register your company from abroad, without the need to be physically present in the UK. You also do not need to be a UK citizen or resident to establish a new business there.
What are the main requirements for foreign individuals to register a company in the United Kingdom?
The company must have at least one director and one shareholder, both over the age of 16, who can be held responsible for the company’s obligations. The same person can act as both director and shareholder.
The company must also have a registered office address in the United Kingdom.
Can a director of a UK company live abroad?
If you have established a company in the United Kingdom, its director may live abroad, provided that the company has a registered office address in the United Kingdom.
When and how often are company reports submitted?
Company reports must be submitted for each fiscal year. For newly registered companies, the first reports must be submitted within 21 months of incorporation or within nine months of the accounting reference date (ARD). For example, a company registered on 13 January 2022 will have an accounting reference date of 31 January 2023. The deadline for submitting reports for this company will be 31 October 2020.
What is a fiscal year?
A company’s fiscal year is the period covered by its financial statements, which report its financial performance. It is also known as the accounting reference period and is usually 12 months long, starting from the company’s incorporation date, although it may be longer or shorter in some cases, and it can be changed later. The fiscal year applies to limited liability companies and other organisations that are required to pay Corporation Tax.
When does the company's fiscal year start and end?
The company’s fiscal year runs from the date of incorporation to the end of the same month in the following year – more commonly known as the accounting reference date (ARD).
Example – first year of a company’s establishment:
A company incorporated on 17 March 2022 has a fiscal year starting on 17 March 2022 and ending on 31 March 2023.
In this case, the accounting reference date is the 31st.
In the second year of the company’s operation, the fiscal year starts on 1 April 2023 and ends on 31 March 2024.
Reports for each year must be prepared by the end of the fiscal year and submitted to Companies House, the official government register of companies in the UK. The fiscal year end also determines the deadline for filing a Corporation Tax return and paying any tax due.
How do directors of limited liability companies receive funds from their company?
Limited liability companies have two main methods of paying individuals involved in the business: through a salary or by dividend payment. Salaries are treated as an allowable business expense and can be paid to employees or company directors. Dividends are paid out of the company’s profits and can only be distributed to shareholders/equity holders. Most directors are also shareholders and typically receive a tax-efficient combination of a director’s salary and dividends.
What should I include in my Corporation Tax Return?
The complete Corporation Tax Return consists of several key pieces of information, including:
- CT600 form;
- the company’s statutory accounts for the fiscal year covered by the return;
- the company’s computations (including property income, profits and any carried-forward trading losses, profit before tax, interest, depreciation and other deductions, tax exemptions, reductions and credits);
- any additional required documents.
What is the Corporation Tax rate for 2024/25?
The way companies pay Corporation Tax is changing. From 1 April 2024, Corporation Tax rates for limited liability companies depend on the level of annual profits:
Profit Corporation Tax
Small profit rate Profits up to GBP 50,000 19%
Basic profit rate Profits over GBP 250,000 25%
Family visa – frequently asked questions
How long does it take to process a family visa application?
The usual processing time is approximately 12 weeks, but it may vary depending on the individual case and the workload of the immigration services.
Can I work in the UK with a family visa?
Yes, the family visa allows you to live, work and study in the UK without the need for additional permissions.
What is the minimum income that my sponsor must have?
The minimum required income is £29,000 per year, and the income can include salary, self-employment, or savings.
How long is the family visa valid?
The initial family visa is typically valid for two years and nine months. You can apply for an extension until you obtain the right to permanent residence (after five years).
How can I prove that my relationship with my partner is genuine?
Evidence such as a marriage certificate, bank statements, joint utility bills, photographs, joint travel records and other documents demonstrating the stability of the relationship are required.
Do I need to speak English?
Yes, you must demonstrate English language proficiency to at least A1 level with an internationally recognised certificate.
What happens if my application is refused?
If your visa is refused, you can either submit a new application or appeal the decision, depending on the reason for the refusal. A portion of the government fees paid may be refundable.
Consultation with us
What are the steps for booking a consultation?
Step 1: From the menu, select the date and time you wish to schedule the meeting, as well as the type of consultation – online or at our office in Ruse. Fill in your personal details and briefly describe your specific issue. If you have supporting documents, you can send them to our email address: office@vladisaraconsult.com
Step 2: The system will redirect you to a secure payment platform (debit or credit card)
Step 3: You will receive an email confirming your consultation, including a link to join the online meeting at the scheduled date and time. Our consultant will contact you if any additional information is required regarding your case
What to expect from your meeting with us?
During the consultation, we will review your case and outline the possible ways to achieve the desired outcome. The aim of the consultation is to answer your questions and provide clarity regarding decisions, next steps and potential optimisation options.
How to prepare for an online meeting?
Ensure that you are in a quiet and calm environment with a stable internet connection. Prepare any relevant documents, correspondence or decisions from government institutions that may assist in resolving your case. Think about the questions you would like to ask and request recommendations regarding timelines and the method of service execution.