How UK lenders classify self-employed FTBs
You count as self-employed for mortgage purposes if you own 20%+ of a business you work for. Within that, lenders split you into three groups:
- Sole trader or partnership: Assessed on net profit from your SA302s.
- Limited company director (25%+ shareholder): Assessed on salary + dividends, or increasingly salary + retained profit.
- Contractor (typically day-rate through a PSC or umbrella): Assessed on the contract day rate, not the accounts.
Income evidence checklist by category
Sole trader
- Last 2 SA302 tax calculations + tax year overviews (from HMRC)
- Last 3 months of business + personal bank statements
- Accountant's certificate (some lenders)
- Most recent set of accounts (if prepared)
Limited company director
- Last 2 years of company accounts (signed off by qualified accountant)
- Last 2 years of personal SA302s + tax year overviews
- Last 3 months of personal + business bank statements
- Companies House confirmation of shareholding
Contractor
- Copy of current contract showing day rate and end date
- CV showing 12+ months of continuous contracting in the same field
- Last 3 months of personal bank statements
- Evidence of next contract if current one has less than 3 months remaining
How lenders calculate self-employed FTB affordability
Sole trader worked example
Amit, sole trader graphic designer:
- 2024/25 net profit: £52,000
- 2023/24 net profit: £44,000
- Average: £48,000 (used by most lenders)
- Latest-year only (Halifax, Nationwide sometimes): £52,000
- 4.5× income max loan on averaged figure: £216,000
- 4.5× income max loan on latest-year: £234,000
The right lender choice adds £18,000 to Amit's max loan on the same income.
Limited company director worked example
Sarah, limited company director:
- Salary: £12,570 (tax-efficient minimum)
- Dividends: £30,000
- Retained company profit: £45,000
- Lender A (salary + dividends): £42,570 × 4.5 = £191,565 max loan
- Lender B (salary + retained profit): £57,570 × 4.5 = £259,065 max loan
The lender-selection decision drives a £67,500 difference. This is why brokers matter for limited company FTBs.
Contractor worked example
Marcus, IT contractor, £450/day rate:
- Annualised income: £450 × 5 × 46 = £103,500 (most lenders)
- Some lenders use × 48: £108,000
- 4.5× income max loan: £465,750–£486,000
- Note: contractors often qualify for 5×–5.5× multiples (Halifax, Clydesdale)
Deposit and LTV considerations
Self-employed FTBs are technically eligible at 95% LTV — but lender appetite tightens. Practical availability by LTV:
- 95% LTV — Achievable with 2 years of accounts and clean credit. Rates 0.10%–0.30% above employed equivalents.
- 90% LTV — Full mainstream availability, same rates as employed applicants.
- 85% LTV and below — Effectively identical treatment to employed applicants.
The 12-month pre-application checklist
- Speak to your accountant about the trade-off between minimising tax and maximising mortgage income.
- Avoid taking dividends below what you'll want lenders to see as sustainable income.
- Keep business and personal bank accounts separate and clean.
- Register for HMRC online and download SA302s as soon as each tax year is filed.
- Stay in the same trading structure — don't switch from sole trader to Ltd company 6 months before applying.
- Build 3–6 months of "on-time" evidence for all direct debits.
Frequently asked questions
Related guides
First-Time Buyer Guide UK
The complete FTB journey.
Read guideHow Much Can I Borrow?
FTB affordability calculations.
Read guideContractor Mortgages UK
Day-rate and umbrella contractors.
Read guideMortgages for Business Owners
Ltd company directors in detail.
Read guideMIP Deposit Requirements
Deposit rules for self-employed MIPs.
Read guide