Accountant in the UK: your Skilled Worker visa, step by step

What you must be paid

The Skilled Worker visa has a two-part salary test. First, you must clear the salary threshold that applies to you. Second, you must clear the going rate for your occupation code. The going rate is the minimum annual pay the Home Office sets for that job. The higher of the two figures governs.

For code 2421 the standard going rate is £49,200 (UK Home Office, effective July 22, 2025). The general threshold is £41,700. The going rate is higher, so £49,200 binds. An offer at exactly £41,700 would clear the threshold but fail the going rate.

This occupation is not on the Immigration Salary List (ISL). The ISL is the list of occupations allowed to use the reduced £33,400 (UK Home Office, effective July 22, 2025) threshold. Code 2421 is not on it, so that reduced threshold does not apply through the ISL.

The lower going rate of £36,900 (UK Home Office, effective July 22, 2025) is used only where a reduced-threshold rule covers you, such as the new entrant rule. Most applicants use the standard rate.

Registration and licensing

There is no statutory registration or licence to work as an accountant in the UK. Professional bodies exist and employers may value membership. None is a legal condition of working. None is an immigration requirement.

Which job titles this code covers

Code 2421 covers auditors who are qualified accountants, qualified financial accountants, forensic accountants, fund accountants and insolvency practitioners. Your sponsor chooses the occupation code on your Certificate of Sponsorship. The code must honestly reflect the work you will do. A bookkeeping or accounts-assistant role does not belong here.

No licence, but the code says "qualified"

Two things are true at once for accountants. The law does not require you to hold a licence to do accounting work. At the same time, the occupation code itself is titled "chartered and certified accountants". The related titles say "qualified accountant" and "financial accountants (qualified)".

That means the sponsor must be able to show the role is one for a qualified accountant. The sponsor decides what qualification it accepts. The visa rules do not name a specific body. If you hold an accountancy qualification from your home country, ask the employer early whether it treats that as qualified for the role. If it does not, the employer may need to use a different occupation code with its own going rate.

If this route does not fit: what else is open

New entrant reduced threshold. If you are early in your career, or switching from a Student or Graduate visa, a reduced general threshold can apply. The lower going rate of £36,900 (UK Home Office, effective July 22, 2025) is the figure used for this code in that case.

In-country switching. If you are already in the UK on another visa, a licensed sponsor can often hire you into Skilled Worker without you leaving the country. Many accountants arrive as students and switch after graduating.

Canada Express Entry. Canada runs category-based draws in 2026. Accountancy is not a named category, but the general pool remains open. A Provincial Nominee Program nomination adds 600 CRS points to a candidate's score.

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