Appendix FM-SE Financial Evidence: What You Actually Need to Prove

When people talk about the UK spouse visa income requirement, they usually focus on the number — £29,000 — and assume that's the hard part. It isn't. The hard part is proving it.

Appendix FM-SE (Specified Evidence) is a standalone appendix to the Immigration Rules that sets out exactly what documents the Home Office will accept as evidence of income and savings. It is not vague guidance. It is a precise checklist. Miss a document, submit the wrong type of payslip, or present a bank statement from the wrong period, and you can fail the financial requirement even if you comfortably earn £29,000.

This guide walks through what Appendix FM-SE actually requires — category by category, income source by income source — so you know exactly what to prepare before you submit.

What Is the £29,000 Threshold and When Does It Apply?

From 11 April 2024, the minimum income requirement (MIR) for a new application on the UK spouse or partner route is £29,000 gross annual income. This applies to all new applicants — whether applying for entry clearance (from overseas) or permission to stay (from inside the UK).

If your partner made their first application before 11 April 2024 and was granted permission as a partner or proposed civil partner, transitional arrangements apply. You may only need to meet the previous threshold of £18,600 (plus any child component), provided you are renewing with the same partner and still hold permission under the 5-year route. If this applies to you, your solicitor should confirm which threshold is relevant before you prepare your evidence.

The threshold does not vary by the number of children in the family for applications made on or after 11 April 2024 — it is a flat £29,000 regardless.

Category A: Salaried Employment (6+ Months with Current Employer)

This is the most straightforward category. If the sponsor has been employed by their current employer for at least 6 months at the date of application, they can use their current salary as evidence. Appendix FM-SE requires all of the following:

• Payslips — the 6 most recent payslips prior to the date of application
• Bank statements — personal bank statements covering the same 6-month period, showing the salary credited to the account
• Employer letter — a letter on company-headed paper, signed by a senior official, confirming employment status, job title, length of employment, and current annual salary
• For variable income — if salary varies (e.g. due to overtime or commission), the average of the last 6 months' gross income is used

The payslips must be original formal payslips issued by the employer. If the employer provides electronic payslips, they must be accompanied by a letter from the employer confirming their authenticity. The bank statements must show the income being deposited — the Home Office cross-references payslips against bank credits, so the amounts must match.

The gross annual salary is what counts. If your employer letter states a gross salary of £30,000, that meets the £29,000 threshold even if your net take-home pay is lower.

Category B: Less Than 6 Months with Current Employer (or Variable Income)

If the sponsor has been with their current employer for fewer than 6 months, or has variable income that doesn't fit a simple annual salary figure, Category B applies. The requirements are more demanding:

• Payslips — covering the 12 months prior to the date of application (not just 6)
• Bank statements — covering the same 12-month period
• Employer letter — confirming current employment and current annual salary or hourly rate
• The income test — the sponsor's gross income over the 12-month period must equal or exceed the threshold (£29,000), not just the annualised current salary

This means if you changed jobs 3 months ago and now earn £35,000 a year, but earned only £22,000 at your previous role, the Home Office will calculate your total gross income over the 12 months — which may fall short of £29,000 even though your current salary is higher. Category B is a cumulative income test, not a snapshot of your current earnings rate.

Self-Employment: Sole Trader

For sole traders, the income used is the profit from self-employment as shown in the last full financial year's Self Assessment tax return. The specified evidence required is:

• HMRC SA302 tax calculation (or a tax year overview printed from the HMRC online portal)
• Tax year overview showing tax paid or payable
• Bank statements covering the last full financial year showing income consistent with the SA302
• For the current year's income where SA302 is not yet available: evidence from HMRC, accountant's letter, or company accounts depending on circumstances

Self-employment income cannot generally be combined with Category D cash savings (see below). You must meet the full £29,000 threshold through self-employment income alone if you are relying on this category.

Self-Employment: Director or Employee of a Limited Company

If the sponsor is a director or employee of their own limited company, the income calculation is different from a sole trader. The evidence required includes:

• Company accounts (audited or unaudited) for the last full financial year
• CT600 corporation tax return
• HMRC evidence that corporation tax has been paid
• Payslips and employer letter confirming salary from the company
• Bank statements for the company and personal accounts covering the relevant period
• Dividend vouchers if dividend income is being included

The Home Office will consider salary drawn from the company plus dividends. However, retained profit left in the company does not count — only income actually received by the director in the relevant period.

Non-Employment Income

Certain non-employment income sources can count towards the financial requirement under Category C. These include:

• Rental income from property
• Dividends and investment income
• Maintenance grant or stipend (e.g. from a research council)
• Maternity, paternity, adoption, or sick pay (treated as employment income)

For rental income, the Home Office requires tenancy agreements, bank statements showing rental payments received, and evidence of property ownership. The gross rental income counts — not the profit after mortgage and maintenance costs.

Certain income sources are not permitted under Appendix FM-SE and cannot be included regardless of how substantial they are. These include: income-related benefits, income support, tax credits, Universal Credit, and contributions from friends or family (unless structured as a gift that meets the cash savings rules).

Cash Savings: The Formula

Cash savings can be used to top up income that falls short of the threshold, or — if sufficient — to meet the threshold entirely without any employment income. The formula set out in Appendix FM (applied at the entry clearance and permission to stay stages) is:

(Total savings − £16,000) ÷ 2.5 = usable amount towards the threshold

The £16,000 deduction reflects the level at which a person generally ceases to be eligible for income-related benefits. The ÷ 2.5 reflects the 2.5-year (30-month) period before you would need to make a further application.

Example 1 — savings only, meeting the full £29,000 threshold: You need £29,000 in usable savings credit. Working backwards: £16,000 + (£29,000 × 2.5) = £88,500 in total savings held. This is the savings-only figure to meet the current threshold.

Example 2 — savings topping up income: If your sponsor earns £20,000 gross, the shortfall against the £29,000 threshold is £9,000. Required savings: £16,000 + (£9,000 × 2.5) = £38,500 in total savings held.

Savings must be held in the name of the applicant, their UK partner, or jointly — and must have been held for at least 6 months prior to the date of application. A bank statement from within 28 days of the application date is required, plus statements covering the full 6-month holding period.

Common Mistakes That Cause Refusals

The following errors are responsible for a significant proportion of financial requirement refusals:

• Bank statements don't match payslips. If your payslip shows £2,400 gross but only £1,900 net hits your account (because the rest goes elsewhere), the Home Office counts only the net amount visible in your statements — unless you bank the full net amount or your gross pay can be verified another way.
• Using a savings account rather than a current account. Salary must be shown being paid into a bank account in your name. A savings account that merely holds money is not sufficient to show income.
• Employer letter missing required information. The letter must confirm job title, start date, employment type (permanent/fixed-term/zero hours), and current gross annual salary or hourly rate. A letter that says only "X is employed with us" is insufficient.
• Savings held for less than 6 months. If you moved savings between accounts within 6 months of your application, the Home Office may not accept that the funds have been held for the required period. The full paper trail must be clear.
• Wrong time period for bank statements. Appendix FM-SE specifies precise periods — 6 months for Category A, 12 months for Category B. Statements that don't cover the full required period leave gaps the Home Office will act on.
• Self-employment income combined with savings. Category D cash savings cannot be combined with Category F or G self-employment income. Attempting this combination results in the savings being disregarded.

Combining Income Sources

Appendix FM-SE permits certain combinations of income sources, but not all combinations are allowed. The key rules:

• Category A or B employment income + Category C non-employment income — permitted. Both are counted towards the threshold.
• Category A or B employment income + Category D cash savings — permitted. The savings formula applies to the shortfall.
• Category C non-employment income + Category D cash savings — permitted.
• Category F or G self-employment income + Category D cash savings — not permitted.
• Category A and Category B in the same application — not generally permitted; you apply under one or the other depending on your employment history.
• The applicant's own income — if the applicant is already in the UK with permission to work, their income can be combined with the sponsor's income to meet the threshold.

FAQ: Appendix FM-SE Financial Evidence

Can my employer email me a letter rather than posting it on headed paper?

The Home Office requires the letter to be on company-headed paper signed by a senior official. An emailed PDF may be accepted if it is printed on headed paper and the email forms part of the supporting evidence, but a formal signed hard copy is safer and is strongly recommended.

My salary is paid into a joint account — does that count?

Yes. Bank statements for a joint account held by the sponsor and applicant are acceptable, provided the salary deposits are clearly visible and traceable to the sponsor's employment.

Can I use my bonus as part of my income?

Bonuses count as income under Appendix FM-SE if they are shown on payslips and deposited into your bank account. Under Category A, the 6-month income figure is annualised — so a large bonus in one month can significantly increase your calculated annual income. Under Category B, the bonus is included in the 12-month cumulative figure.

Does rental income from an overseas property count?

Rental income from property outside the UK can count under Category C. You will need to provide evidence of ownership, a tenancy agreement, and bank statements (or equivalent) showing rental payments received. Foreign currency amounts are converted using the FCDO exchange rate in force at the date of application.

Can my parents' savings count if they give me money?

A gift from a third party can count as cash savings provided: (a) the money has been transferred to and held in an account in the applicant's or sponsor's name, (b) it has been held for at least 6 months prior to the date of application, and (c) it is genuinely a gift (not a loan). A promise of future financial support from a third party does not count.

My sponsor is returning to the UK from overseas — do different rules apply?

Yes. Where the sponsor is currently living outside the UK and returning to take up confirmed employment, Category A and B rules apply differently. The sponsor can rely on a written job offer or confirmed employment to demonstrate they will meet the income requirement on their return to the UK, provided certain evidential conditions are met. This is a distinct sub-category under Appendix FM-SE and specialist advice is strongly recommended.

What if I can't get the exact documents required because my employer is overseas?

Appendix FM-SE includes evidential flexibility provisions. Where specified evidence cannot be provided because it does not exist in a particular country or has been permanently lost, the Home Office decision-maker has discretion to consider alternative evidence. However, this flexibility is not a substitute for required documents that could be obtained — it applies to genuine impossibility, not inconvenience.

Do I need a solicitor to prepare my financial evidence?

You are not legally required to use a solicitor, but the evidence requirements under Appendix FM-SE are technical and unforgiving. A refusal on financial grounds typically delays reunification by 6–12 months and costs more in reapplication fees than professional advice would have. If your circumstances are anything other than straightforward — variable income, self-employment, savings top-ups, or a returning sponsor — getting a qualified immigration solicitor to check your evidence before submission is strongly advisable.

Related Resources

• UK Spouse Visa Requirements 2026: The Ultimate Guide
• UK Spouse Visa Document Checklist 2026
• UK Genuine Visitor Rule Explained
• Spouse Visa UK vs FLR M: Key Differences
• UK Visa Fee Calculator