Salaried directors with less than 25% shareholding
Treated for income purposes as employed applicants and the same evidence of income is needed as employed applicants.

Salaried directors with more than 25% shareholding
Latest full month personal bank statement. We’ll also write to your client’s accountant for confirmation of income. If the accountant is not on our list of recognised accountants or your client doesn’t have an accountant, we’ll require the latest 2 years SA302s.

Limited company directors with more than 25% shareholding or less than 25% where income is derived from dividends
Latest full month personal bank statement and latest full month business bank statement. We’ll also write to your client’s accountant for confirmation of income. 

• For clients with an accountant with acceptable qualifications (recognised accountants), an accountant’s reference, the latest full-month personal bank statement, and the latest full-month business bank statement are required.
• For clients with an accountant without acceptable qualifications (accountants not on the list of recognised accountants), an accountant’s reference, the last two years' SA302 documents, and the supporting Tax Year Overviews (if the SA302s are online documents) must be provided.
• For clients without an accountant, the required documents include the latest full-month personal bank statement, the latest full-month business bank statement, and the last two years' SA302 documents with Tax Year Overviews.