In order to support the application of a non-EEA partner under the Immigration Rules, Appendix FM, a British or settled sponsor must demonstrate, through evidence specified in the Immigration Rules, Appendix FM-SE, a gross (pre-tax) income of £18,600 per annum. This is relatively easy to prove where the sponsor is in employment; the documentary requirements are significantly more onerous where the sponsor derives income from a private limited company (whether through salary or dividends), or from self-employment. This Q&A relates to an unusual income arrangement, whereby a sponsor is a director and shareholder of a limited company (assumed to be a small company as defined in the Immigration Rules, Appendix FM-SE, para 9) but, instead of receiving a salary and/or dividends on profits,