Lenders, landlords, and visa authorities often require written confirmation of employment. Employers should be careful to state only facts — overstating salary or exaggerating employment security can constitute fraud. Self-employed individuals may need an accountant's letter or HMRC SA302 tax return instead.

• Mortgage lenders typically accept employer letters alongside payslips
• Rental applications: landlords routinely request proof of employment and income
• Self-employed: HMRC SA302 and accountant's letter are standard alternatives
• Employer letter: should be on company letterhead and signed by HR or a director
• False statements in income letters: could constitute fraud — criminal offence

Legal reference: Fraud Act 2006 (false income statements); Equality Act 2010 (cannot discriminate in provision of references)