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Self-employed and complex income mortgages

There is no such thing as a self-employed mortgage product. You apply for the same mortgages as everyone else — the difference is entirely in how a lender calculates your income, and lenders differ enormously. A sole trader is usually assessed on net profit, a company director on salary plus dividends, though a growing number of lenders will use salary plus retained profit instead, which can double the figure. A day-rate contractor can often be assessed on the day rate times five times 46 weeks rather than on accounts at all. Prime Mortgages knows which lender does which, and that knowledge is usually worth far more than the rate difference.

How lenders calculate self-employed income

The right-hand column is not a trick. These are mainstream lenders applying their published criteria — they simply are not the lender whose branch you happen to bank with.

Your situationCommon approachThe better approach
Sole trader / partnershipAverage of last two years' net profitLatest year only, if it is the higher
Company directorSalary plus dividends drawnSalary plus share of retained net profit
Day-rate contractorTwo years' accountsDay rate × 5 × 46 weeks, from the contract
Recently self-employedDeclined under two yearsSeveral lenders accept one full year
Multiple income sourcesMain income onlyLenders that aggregate employed, self-employed and rental income

The retained profit point, in numbers

Take a company director paying themselves £12,570 in salary and £30,000 in dividends, leaving £60,000 of net profit in the company for tax efficiency.

A lender using salary plus dividends sees £42,570 and will offer roughly £191,000 at 4.5 times income. A lender using salary plus share of net profit sees £72,570 and will offer roughly £326,000 on the same multiple.

Same person, same accounts, same year — a difference of £135,000 in borrowing based purely on which lender's calculator is used. This example is illustrative; your actual figures depend on your accounts and the lender's assessment.

What you will need

  • Two years of finalised accounts, or SA302 tax calculations plus tax year overviews from HMRC
  • Where one year is being used, an accountant's reference and often a projection for the current year
  • Three to six months of business and personal bank statements
  • For contractors: your current contract, evidence of the contract history, and CV
  • An accountant who is qualified — most lenders require ACCA, ACA, CIMA, CIPFA or ATT membership

Practical things that help before you apply

  • Do not over-minimise the last two years' profit if you plan to buy — the tax you save can cost you far more in borrowing capacity
  • File your accounts on time; lenders will not use figures older than 18 months
  • Keep business and personal spending separate — mixed accounts make underwriting messy and slow
  • Talk to us before your accountant finalises the year end, not after; the timing of that filing genuinely changes what you can borrow

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Common questions

Frequently asked questions

Can I get a mortgage with one year of accounts?

Yes. Several mainstream lenders will consider one full year of self-employed accounts, usually with an accountant's reference and sometimes a projection for the current year. You may need a slightly larger deposit, but you will not automatically be pushed to a specialist rate.

How do lenders calculate income for a company director?

Most use salary plus dividends actually drawn. A meaningful minority use salary plus your share of the company's retained net profit, which is usually much higher if you leave profit in the business for tax efficiency. Which lender you apply to can change your borrowing by six figures on identical accounts.

How much can a self-employed person borrow?

The same multiples as anyone else — typically 4 to 4.5 times income, with some lenders going to 5 or 5.5 times for higher earners. The entire difficulty is agreeing what your income is, not the multiple applied to it.

Can a day-rate contractor get a mortgage without two years of accounts?

Yes. A number of lenders assess contractors on the contract itself, calculating annualised income as day rate × 5 days × 46 weeks. Many will accept as little as six to twelve months of contracting history, and some accept a first contract if you have relevant employed experience in the same field.

Do I need to be self-employed for two years to get a mortgage?

No, though it opens up more of the market. One full year of accounts is workable with several lenders. Under one year is very difficult on a residential mortgage, though there are options if you previously worked in the same field as an employee.

Will paying myself a low salary hurt my mortgage application?

It can, considerably, if you apply to a lender that only counts salary and dividends drawn. It matters much less with a lender that uses retained profit. This is worth planning a year or two ahead of a purchase — speak to us before your accountant finalises the year end.

Related

We advise across the whole of the UK. Prime Mortgages is based in Edinburgh and knows the Scottish process inside out — Home Reports, offers over, missives, LBTT and the Additional Dwelling Supplement. But our lenders are national, and we advise clients in England, Wales and Northern Ireland every week. Appointments by phone or video, documents handled electronically, so where you live is rarely a constraint.

Not sure where you stand? Ask us.

A twenty-minute conversation will tell you what you can realistically borrow, what it will cost and whether it is worth doing. It is free, and we will tell you honestly if the answer is no.

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