Accountant's Letter

Service Description

Information often required as part of the process: Proof of identity + two proofs of address (dated within last 3 months) A. Sole Traders To verify income for a sole trader, any of the following are acceptable: Primary evidence • Full profit & loss accounts prepared by an accountant • Management accounts (monthly/quarterly) • Draft accounts pending year-end sign‑off Tax evidence • SA302 tax calculation (HMRC) • Tax year overview • SA100 + self‑employment pages (SA103) Payment verification • Business bank statements showing trading income • Personal bank statements (if the business is operated from a personal account) B. Partnerships (General Partnerships) Evidence covering both shared profit and actual drawings is required. Primary evidence • Full partnership accounts • Partner capital accounts • Profit‑sharing agreement / statement • Partner drawings schedule Tax evidence • SA800 partnership return • SA104 partnership pages for you as an individual Payment verification • Personal bank statements showing drawings Supplementary evidence • Management accounts C. LLP Members For LLPs, verification must evidence profit allocation and drawings. Primary evidence • Internal LLP accounts (not Companies House) • Profit allocation statement • LLP members’ capital accounts • Drawings schedule showing cash taken Tax evidence • SA800 partnership return • SA104 pages (but these do not replace accounts) Payment verification • Personal bank statements • LLP remittance statements (if used) Alternatives when full accounts are not available • Member statements issued by the LLP accountant D. Limited Companies (Owners, Directors, Shareholders) Salary verification • Payslips • RTI submissions • P60 / P45 Dividend verification • Dividend vouchers • Dividend board minutes • Company accounts showing distributable reserves • Confirmation from company accountant Tax evidence • SA302 • SA100 • Corporation Tax computation (CT600) • Full statutory accounts Payment verification • Personal bank statements showing salary/dividends • Company bank statements validating dividend capacity E. Contractors / Freelancers via Umbrella Companies • Payslips issued by umbrella company • P60 / P45 • Umbrella company remittance statements • Bank statements showing payments • Umbrella company reference confirmation F. Property Income (Landlords) • Tenancy agreements • Letting agent statements • SA302 / SA100 property pages (SA105) • Bank statements showing rental receipts