---
title: "Limited Company Director Mortgages, Dividends and Net Profit"
description: "Mortgages for limited company directors: salary and dividends or share of net profit, retained profit, accountant's certificates and the 2026 dividend tax rise."
url: "https://mortgagelane.com/mortgages/limited-company-director-mortgages"
site: "Mortgage Lane"
collection: "mortgages"
date: "2026-10-08"
author: "Joseph Lane"
category: "Mortgages"
reviewed: "2026-10-08"
reading_time: "38 min"
byline: "Joseph Lane"
author_credentials: "CeMAP · FCA authorised firm"
language: "en-GB"
robots: "index,follow"
---

# Limited Company Director Mortgages, Dividends and Net Profit

Mortgages for limited company directors: salary and dividends or share of net profit, retained profit, accountant's certificates and the 2026 dividend tax rise.

Mortgages for limited company directors: salary and dividends or share of net profit, retained profit, accountant's certificates and the 2026 dividend tax rise.

[Company director mortgage](https://mortgagelane.com/definitions?term=company-director-mortgage)

Residential

A residential or buy to let mortgage in a company director's own name, where the lender assesses the income the director draws from, or earns through, a company they own.

[Read the full definition of Company director mortgage](https://mortgagelane.com/definitions?term=company-director-mortgage)

## Expert advice on limited company director mortgages

Speak to a Mortgage Lane adviser about your options.

## In short

Yes, limited company directors can get a mortgage on the same products as employed borrowers. A director whose shareholding reaches the lender's threshold is assessed as self-employed, on the salary and dividends drawn or on salary plus their share of the company's net profit. A director who leaves profit in the company can usually borrow more from a lender that uses the second reading.

## What is a limited company director mortgage?

**A [limited company director mortgage](https://mortgagelane.com/definitions#def-company-director-mortgage) is a residential or buy to let mortgage in the director's own name, where the director's income comes from a company they own and the lender assesses it from the director's personal tax records, the company's accounts or both.** The company is not the borrower and is not a party to the mortgage. A mortgage on a home the director will live in is a [regulated mortgage](https://mortgagelane.com/definitions#def-regulated-mortgage) under the mortgage conduct rules of the [Financial Conduct Authority](https://mortgagelane.com/definitions#def-financial-conduct-authority) (FCA), known as [MCOB](https://mortgagelane.com/definitions#def-mcob) ([FCA Handbook: MCOB](https://handbook.fca.org.uk/handbook/mcob)), and most [buy to let](https://mortgagelane.com/definitions#def-buy-to-let-mortgage) lending is business lending outside them. Directors apply for the same products as other borrowers, and the lender's reading of the income shapes how much they can borrow.

Lenders treat a director as [self-employed](https://mortgagelane.com/definitions#def-self-employed-mortgage) once their shareholding reaches the lender's own threshold, because a director who controls the company also decides how much income to take from it. A self-employed director's income is then read in one of two ways. One counts the salary and the [dividends](https://mortgagelane.com/definitions#def-dividend-income) the director drew, as shown on their tax records with HM Revenue and Customs (HMRC). The other counts the salary plus the director's share of the company's net profit, which includes [retained profit](https://mortgagelane.com/definitions#def-retained-profit) left in the company. Where a director pays a modest salary and leaves part of the profit in the business, the two readings can be tens of thousands of pounds apart. The choice of lender can then matter more than the level of earnings.

This page covers mortgages for the director as a person: buying a home, moving, [remortgaging](https://mortgagelane.com/definitions#def-remortgage), or buying a let property in their own name. Buying property inside a company is a different product, an [SPV mortgage](https://mortgagelane.com/definitions#def-spv-mortgage), where the company borrows and lenders often ask the directors for a [personal guarantee](https://mortgagelane.com/definitions#def-personal-guarantee); our [SPV mortgage rates](https://mortgagelane.com/insights/spv-mortgage-rates) page covers it. The wider picture for sole traders, partners, contractors and directors is on our [self-employed mortgages](https://mortgagelane.com/mortgages/self-employed-mortgages) page.

Mortgage Lane arranges mortgages for directors of trading companies of every size, including one-person consultancies, contractor companies, owner-managed trades, incorporated professional practices and family companies. That includes directors who retain profit, directors with one year of accounts, minority shareholders, directors whose profit has risen or fallen and directors with a [director's loan account](https://mortgagelane.com/definitions#def-directors-loan-account), buying a first home, moving, remortgaging or letting in their own name. Most of the work is reading the accounts and tax records the way each lender will, before choosing where to apply.

### Scotland, Wales and Northern Ireland

Income tax on a director's salary differs between Scotland and the rest of the UK. A director who is a Scottish taxpayer pays Scottish Income Tax on their salary, at the Scottish rates and bands, while dividends are taxed at the same rates as in the rest of the UK ([GOV.UK: Scottish Income Tax](https://www.gov.uk/scottish-income-tax)). Directors in England, Wales and Northern Ireland pay income tax on their salary at one set of rates. A lender's [affordability](https://mortgagelane.com/definitions#def-affordability) model works from income after tax, so a Scottish director and an English director on the same salary above the personal allowance can show slightly different take-home pay. Our [mortgages in Scotland](https://mortgagelane.com/mortgages/mortgages-scotland) and [mortgages in Northern Ireland](https://mortgagelane.com/mortgages/mortgages-northern-ireland) pages cover the buying process and property taxes in each.

On one illustrative set of accounts, a 100% director is assessed on £52,570 by a lender reading salary and dividends and on £80,581 by one reading share of net profit, a £140,055 difference in the loan at 5 times.

## Limited company director mortgage rates

**Company directors apply for the same mortgage products as employed borrowers, and lenders price them by product and [loan to value](https://mortgagelane.com/definitions#def-loan-to-value) band in the usual way.** Whether a director's rate differs from an employed borrower's for the same product and deposit varies by lender and by the criteria the case needs. Lenders also differ in how much they will lend. A lender that reads salary plus share of net profit can support a larger loan than one reading salary and dividends, and a lender that accepts one year's accounts or a recent fall in profit may price its products differently. The useful comparison is the rate against the loan each lender will approve, alongside the fees and the length of the [fixed rate](https://mortgagelane.com/definitions#def-fixed-rate-mortgage).

The length of the fix is worth matching to the company's accounts. A director whose profit is rising may prefer a shorter product, so that the next remortgage can use stronger accounts. A longer fix gives certain payments for longer but can carry an [early repayment charge](https://mortgagelane.com/definitions#def-early-repayment-charge) if the mortgage is repaid early. Our [fixed term mortgages](https://mortgagelane.com/mortgages/fixed-term-mortgages) page explains how fixed rates are priced.

**Director of your own company?** Get in touch with your last two years' company accounts and personal tax calculations. We work out your income on both readings and choose the lender on how it reads that income, before any application.

## Limited company director mortgage criteria

**Lenders check the same facts on every director case, and each lender sets its own limits for them.** Five rows rest on Mortgage Lane's experience of the lenders we use: the shareholding line, the multiple, the loan to value, the contractor basis and the term. The [loan to income](https://mortgagelane.com/definitions#def-loan-to-income) line is the Bank of England's, and the evidence rows follow GOV.UK and HMRC, as at October 2026. The other rows describe how lenders differ, and the lender's [underwriting](https://mortgagelane.com/definitions#def-underwriting) decides each case. A director buying with a small deposit can use the same routes as any other buyer, covered on our [95% mortgages](https://mortgagelane.com/mortgages/95-percent-mortgages) page and in the [first-time buyer mortgage guide](https://mortgagelane.com/guides/first-time-buyer-mortgage-guide).

## Limited company director mortgage criteria

*Limited company director mortgage criteria*

| Criterion | What lenders look at |
| --- | --- |
| When a director counts as self-employed | Set by each lender by shareholding. In our experience some lenders disregard a holding under 19% and some disregard holdings of 24% and below, assessing the director as employed. Some lenders underwrite only shareholders who are directors, and others all shareholders. |
| Years of accounts | Two years gives the widest choice of lenders. Some lenders accept one full year, usually where the director did the same work before forming the company. |
| Income method | Salary plus dividends drawn, from HMRC tax calculations, or salary plus the director's share of the company's net profit, from the accounts. Which readings a lender offers, and the shareholding it needs for the profit reading, varies by lender. |
| Profit before or after corporation tax | The lender's criteria say which. The after-tax figure is the lower of the two. |
| Averaging | The latest year, an average of two years, or the latest year where it is lower than the average, set by each lender. |
| Personal evidence | SA302 tax calculations and tax year overviews from HMRC, with payslips and P60s for the salary. |
| Company evidence | Full accounts as prepared for the shareholders and HMRC, because a small company's Companies House filing can leave out the profit and loss account. Some lenders ask for an accountant's certificate or reference and set their own rules on the accountant's qualifications. |
| Retained profit | Counted by lenders using the share of net profit reading. Some check that the company holds the cash to pay it out and that drawing it would not harm the business. |
| Income multiple | In our experience 5 times gross income after commitments is the standard multiple, up to 6 times for professionals and specialist products. |
| Loan to income limit | Loans at 4.5 times income or more count as high loan to income lending, which the Bank of England limits to 15% of new mortgages across the market. As at October 2026 individual lenders can apply to exceed 15%, and a consultation proposes removing the limit for individual lenders. |
| Director's loan account | Read from the balance sheet. An overdrawn balance may be treated as income already taken or as a debt, and a credit balance as money the company owes the director. Treatment varies by lender. |
| Deposit and loan to value | Up to 95% loan to value on the residential cases we arrange, and up to 85% on buy to let in our experience. Adverse credit usually limits lending to around 90%. |
| Term | Up to 40 years on residential lending in our experience, within the lender's age limits. |
| Contractors | Some lenders assess a limited company contractor on the day rate annualised instead of the accounts. 48 weeks is our usual working basis. |
| Credit | The director's personal credit file is checked as on any application. Some lenders also look at the company's credit record. |

The shareholding, multiple, loan to value, term and contractor rows are Mortgage Lane's experience of the lenders we use, not market rules. The loan to income row is from the Bank of England and the evidence rows from GOV.UK and HMRC, checked 8 October 2026. The other rows describe how lenders vary; each lender's criteria and underwriting decide a case.

## Types of director case, and how each is assessed

**A director's income always comes from the company; what changes from case to case is how much is drawn, how much is left in, how long the company has traded and what the mortgage is for.**

### Directors who retain profit

An owner-manager who draws a salary around the personal allowance, takes dividends up to about the top of the basic rate band and leaves the rest in the company is the case where the two readings differ most. A lender reading salary and dividends sees only what was drawn. A lender reading salary plus share of net profit also counts the profit left in the company, so on the same accounts it can support a much larger loan: the arithmetic below shows a gap of £140,055 at 5 times income. Some lenders that count retained profit also check that the company holds the cash to pay it out and that drawing it would not leave the business short. Our page on [retained profits mortgages](https://mortgagelane.com/mortgages/retained-profits-mortgages) sets out those checks, from the company's cash and reserves to the director's loan account.

**Get in touch** with two years' accounts and tax calculations, and we will set out both readings.

### Directors who draw all the profit

Where the dividends paid each year are close to the profit after corporation tax, the two readings give similar figures and the full range of lenders is open, including those that read only salary and dividends. A company must not pay out more in dividends than its available profits from the current and previous financial years, and the directors declare each dividend and record it on a dividend voucher ([GOV.UK: taking money out of a limited company](https://www.gov.uk/running-a-limited-company/taking-money-out-of-a-limited-company)). A lender reading the accounts may check that the dividends were covered by profit.

**Get in touch** with your tax calculations and tax year overviews.

### One year's accounts

Some lenders accept a single year of company accounts, particularly where the director did the same work as an employee before forming the company. The income reading still applies, on one year's figures, and the choice of lenders is narrower than with two. A company's first accounts are due at Companies House 21 months after it was registered, and later accounts 9 months after the end of each financial year ([GOV.UK: accounts and tax returns for private limited companies](https://www.gov.uk/prepare-file-annual-accounts-for-limited-company)). A year of trading can therefore be over well before the first accounts are filed. FCA guidance says a lender may consider projections of future income from a self-employed borrower where they form part of a credible business plan ([FCA Handbook: MCOB 11.6.9G](https://handbook.fca.org.uk/handbook/MCOB/11/6.html)), and some lenders ask a newer company for management accounts or an accountant's projection. Our [one year self-employed mortgages](https://mortgagelane.com/mortgages/one-year-self-employed-mortgages) page covers a short [trading history](https://mortgagelane.com/definitions#def-trading-history) across every business structure.

**Get in touch** with the first year's accounts and your employment history before the company.

### Limited company contractors

A contractor working through their own company on day-rate contracts can be assessed by some lenders on the day rate annualised, instead of the accounts, which suits a contractor who pays themselves little and leaves the rest in the company. Lenders set the number of working weeks they annualise over, and 48 weeks is Mortgage Lane's usual working basis. [IR35](https://mortgagelane.com/definitions#def-ir35), the off-payroll working rules, decides whether a contractor pays broadly the same income tax and National Insurance as an employee on an engagement ([GOV.UK: understanding off-payroll working](https://www.gov.uk/guidance/understanding-off-payroll-working-ir35)). With a medium or large client or a public sector client, the deemed employer then deducts income tax and employee National Insurance from the fees paid to the contractor's company. Some contractors working inside the rules are paid through an [umbrella company](https://mortgagelane.com/definitions#def-umbrella-company) instead, which changes the evidence a lender reads. The [contractor mortgage](https://mortgagelane.com/definitions#def-contractor-mortgage) rules are on our [contractor mortgages](https://mortgagelane.com/mortgages/contractor-mortgages) and [IT contractor mortgages](https://mortgagelane.com/mortgages/it-contractor-mortgages) pages, and construction subcontractors with their own company are covered on [CIS mortgages](https://mortgagelane.com/mortgages/cis-mortgages).

**Get in touch** with the current contract and your contracting history.

### Rising, falling or volatile profit

Rising profit suits a lender that reads the latest year or averages two rising years. Where profit has fallen, some lenders that average two years use the latest year instead, whichever reading they apply, and Step 5 below shows both cases. A one-off fall, such as a large investment written off in the year, a lost client or a year of heavy pension contributions paid by the company, can be explained with a letter from the accountant and current management accounts, and some lenders will look past it. Our page on [mortgages with decreasing profits](https://mortgagelane.com/mortgages/mortgages-with-decreasing-profits) covers company pension contributions, a change in how a director is paid and other falls in more detail. A loss in the latest year narrows the choice of lenders further. If a lender has already declined the case on its figures, our guide to a [mortgage declined on affordability](https://mortgagelane.com/mortgages/mortgage-declined-on-affordability) covers the next steps.

**Get in touch** with both years' accounts and an explanation of the change.

### Directors of professional practices

Solicitors, accountants, doctors, dentists, architects and other professionals who trade through their own company are directors for mortgage purposes, and some lenders also apply their [professional mortgage](https://mortgagelane.com/definitions#def-professional-mortgage) criteria to them. In our experience the standard multiple is 5 times income, and professionals and specialist products can reach up to 6 times, subject to affordability. Members of a limited liability partnership are not company directors. Each member pays tax on their share of the profits, as in an ordinary partnership, and lenders assess them on that share. Our page on [partnership mortgages](https://mortgagelane.com/mortgages/partnership-mortgages) covers partners and LLP members in full. Locum doctors who work through a limited company are covered on our [mortgages for locum doctors](https://mortgagelane.com/insights/mortgages-for-locum-doctors) page.

**Get in touch** with your professional registration and the company's accounts.

### Two directors of the same company

Co-directors who apply together for a [joint mortgage](https://mortgagelane.com/definitions#def-joint-mortgage) each bring their own salary, dividends and share of profit. Some lenders that use the share of net profit reading apply it only above a set shareholding, such as a majority, and some look at joint applicants' holdings together for that test, so two directors holding 50% each can be read differently from one director holding 100%. Directors who own different shares of one company can also be offered different amounts on the same accounts, because the share drives the result (Step 3 below).

**Get in touch** with the shareholdings and each director's figures.

### Directors buying to let in their own name

A buy to let mortgage in the director's own name is assessed mainly on the rent. Banks and building societies test the rent against the mortgage interest at a stressed rate, an [interest cover ratio](https://mortgagelane.com/definitions#def-interest-coverage-ratio) test, under the [Prudential Regulation Authority](https://mortgagelane.com/definitions#def-prudential-regulation-authority)'s buy to let underwriting standards, [SS13/16](https://mortgagelane.com/definitions#def-supervisory-statement-ss13-16) ([Bank of England: SS13/16](https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss)). Some lenders use personal income to cover a shortfall in the rent, known as [top slicing](https://mortgagelane.com/definitions#def-top-slicing), and some set a minimum personal income; either way the director's income is read in the same two ways as for a home. Rent received in the director's own name is property income, which counts towards [Making Tax Digital for Income Tax](https://mortgagelane.com/definitions#def-making-tax-digital), while salary and dividends from the director's own company do not ([GOV.UK: work out your qualifying income](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax)). Since 6 April 2026 the rules have applied to landlords and sole traders whose qualifying income for 2024 to 2025 was over £50,000 ([GOV.UK: check if you are eligible](https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax)).

Directors weighing personal ownership against buying through their company can compare this with our [HMO mortgage for a limited company](https://mortgagelane.com/insights/hmo-mortgage-for-ltd-company) page. The two are taxed differently, and a tax adviser can explain how. The mechanics of rental assessment are on our [buy to let mortgages](https://mortgagelane.com/mortgages/buy-to-let-mortgages) page and in the [buy to let mortgage guide](https://mortgagelane.com/guides/buy-to-let-mortgage-guide), and the self-employed side in [buy to let mortgages for self-employed borrowers](https://mortgagelane.com/guides/buy-to-let-mortgage-guide/self-employed-borrowers).

**Get in touch** with the property and the expected rent.

## How lenders assess a director's income: salary and dividends or share of net profit

**Lenders read a self-employed director's income by one of two income methods, and the difference between them is the profit left in the company.** On the salary and dividends reading the lender counts the salary paid through [PAYE](https://mortgagelane.com/definitions#def-pay-as-you-earn) and the dividends paid to the director in the tax year, from the personal tax calculation and tax year overview. On the share of net profit reading it counts the salary plus the director's percentage of the company's net profit for the accounting year, whether that profit was paid out or kept. A mortgage based on net profit from a limited company uses this second method. Which readings a lender offers, the shareholding it needs for the second one and how many years it averages are all set in its own criteria.

## The two income readings

*The two income readings*

| Reading | Income counted | Evidence | Suits |
| --- | --- | --- | --- |
| Salary plus dividends | Salary paid through PAYE plus the dividends paid to the director in the tax year, before personal tax | HMRC tax calculations and tax year overviews, payslips and P60s | Directors who draw all or most of the profit |
| Salary plus share of net profit | Salary plus the director's percentage of the company's net profit for the year, whether paid out or retained | Full company accounts, often with an accountant's certificate | Directors who leave profit in the company |

How lenders describe the two readings in their criteria, as at October 2026. Which readings a lender offers, the shareholding it needs and how it averages years vary by lender.

### Share of net profit

The figure is the company's profit after the director's salary and the company's other costs, and turnover is not used. A director who owns 100% of the company counts all of it, and a director who owns 50% counts half. The lender's criteria say whether it reads the profit before or after corporation tax. The after-tax figure is the lower of the two and the closer to what the company could pay out, and it is the one used on this page. Some lenders also check that the company has the cash to pay the profit out.

### Corporation tax

Corporation tax is charged at the 19% small profits rate on profits of £50,000 or less, and at the 25% main rate on profits over £250,000 ([GOV.UK: Corporation Tax rates](https://www.gov.uk/corporation-tax-rates)). Between the two, the company pays the main rate less marginal relief, which for the financial year from 1 April 2026 is 3/200 of the amount by which the profit falls short of £250,000 ([GOV.UK: rates and allowances for Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax)). Both limits are divided between associated companies: a company with three associated companies divides them by four, to £12,500 and £62,500 ([GOV.UK: Marginal Relief for Corporation Tax](https://www.gov.uk/guidance/corporation-tax-marginal-relief)), and they are reduced for an accounting period shorter than 12 months. The after-tax profit a lender counts therefore depends on the profit level and on any other companies under common control. A director who owns several companies may find each company's profit taxed at a higher effective rate than a single company with the same profit would pay.

### The 2026 to 2027 dividend tax rise

From 6 April 2026 the dividend ordinary rate rose from 8.75% to 10.75% and the dividend upper rate from 33.75% to 35.75%, under the Finance Act 2026 ([Income Tax Act 2007, section 8](https://www.legislation.gov.uk/ukpga/2007/3/section/8)). The dividend additional rate stayed at 39.35% and the dividend allowance at £500 ([GOV.UK: tax on dividends](https://www.gov.uk/tax-on-dividends)). On the salary and dividends reading the lender counts the dividends before personal tax, so the higher rates do not change that figure. The FCA's rules require a lender to take full account of the borrower's income net of income tax and National Insurance when it assesses affordability ([FCA Handbook: MCOB 11.6.5R](https://handbook.fca.org.uk/handbook/MCOB/11/6.html)), so the extra tax leaves a little less take-home pay in the lender's model. For a director with a £12,570 salary taking £37,700 of dividends, the rise adds £744 a year of tax. A director who draws smaller dividends because of the rise lowers the salary and dividends figure as well.

### The director's loan account

A director's loan account records money the director takes from the company that is not salary, dividends or expense repayments, and money the director puts in or lends to it. Any balance at the end of the financial year goes on the company's balance sheet ([GOV.UK: directors loans](https://www.gov.uk/directors-loans)). If the director owes the company more than £10,000 at any time in the year, the loan is treated as a benefit in kind. If an overdrawn balance is not repaid within 9 months of the end of the company's accounting period, the company pays tax on the amount outstanding ([GOV.UK: if you owe your company money](https://www.gov.uk/directors-loans/you-owe-your-company-money)). The rate is the dividend upper rate for the tax year in which the loan was made ([Corporation Tax Act 2010, section 455](https://www.legislation.gov.uk/ukpga/2010/4/section/455)): 33.75% for loans made from 6 April 2022 to 5 April 2026, and 35.75% for loans made from 6 April 2026. Lenders read the balance from the company's accounts. Some treat an overdrawn balance as income the director has already taken and others as a debt, while a credit balance, where the company owes the director, can support a case based on retained profit. Money a director raises against their home and lends to the company also goes through this account, as our page on a [remortgage for business purposes](https://mortgagelane.com/mortgages/remortgage-for-business-purposes) explains.

## Shareholding, minority shareholders and employed status

**A director with a small shareholding is usually assessed as an employee, on payslips, P60s and an employer's reference, while a director whose shareholding reaches the lender's threshold is assessed as self-employed, on tax calculations and accounts.** Each lender sets its own line. In our experience some lenders disregard a shareholding under 19% and some disregard holdings of 24% and below, assessing the director as employed, and at or above the line the self-employed rules apply. Some lenders do not underwrite shareholders who are not directors, and others underwrite all shareholders. A minority director with a large salary and little say over dividends can be better served by an employed assessment, with the salary, any bonus and any regular dividends evidenced separately, than by a self-employed one.

Some lenders also look at shares held by a spouse, partner or other family member when deciding who controls the company, so a director with 10% whose spouse holds 90% may still be treated as self-employed. Whether holdings are added together varies by lender. A director who has recently increased their shareholding may be assessed on the new percentage only once accounts covering a period after the change are available.

The shareholding also sets the share of net profit. A director who owns 30% of a company counts 30% of its net profit, however much of it they drew.

A director holding 10% whose spouse owns the other 90% may still be assessed as self-employed, because some lenders look at family shareholdings when judging who controls the company.

## The documents a company director needs for a mortgage

**A director's mortgage file joins personal evidence from HMRC with company evidence from the accounts, and the reading the lender uses decides which half carries more weight.**

- Personal tax calculations ([SA302](https://mortgagelane.com/definitions#def-sa302) or the online equivalent) and tax year overviews for one or two years, showing the salary and dividends.
- The company's full accounts for one or two years, as prepared for the shareholders and HMRC, for lenders reading share of net profit.
- An accountant's certificate or reference confirming the salary, dividends, shareholding and net profit, which some lenders ask for.
- Payslips and P60s for the salary, or for a minority director assessed as an employee.
- Recent business and personal bank statements, for a number of months set by the lender.
- Management accounts for the current year, where the last accounts are old or the profit has changed.
- Dividend vouchers, where the lender asks how the dividends were declared.

Once a Self Assessment return has been filed online, HMRC's services provide the SA302 tax calculation for the last 4 years, from 72 hours after filing, and a tax year overview for any year. HMRC suggests checking that the lender accepts documents you have printed yourself ([GOV.UK: get your SA302 tax calculation](https://www.gov.uk/sa302-tax-calculation)). The online deadline for a 2025 to 2026 return is 31 January 2027 ([GOV.UK: Self Assessment deadlines](https://www.gov.uk/self-assessment-tax-returns/deadlines)), and a director who files earlier has the latest year's figures available sooner.

The accounts a small company files at Companies House can leave out the profit and loss account and the directors' report, but the full statutory accounts still go to the shareholders and to HMRC with the Company Tax Return ([GOV.UK: accounts for small companies](https://www.gov.uk/annual-accounts/microentities-small-and-dormant-companies)). Lenders reading share of net profit need the profit and loss account, so they ask for the full accounts. Some lenders want accounts prepared by an accountant with a qualification they recognise, and some send their own certificate for the accountant to complete.

## How a company director mortgage is arranged

1. **Income review.** The shareholding, salary, dividends and company profit for the last two years; both readings worked out; any director's loan account, fall in profit or recent change in shareholding identified.
2. **Lender match.** The lender chosen for the reading that fits the income, its shareholding line, the years of accounts it needs and its loan to value limit, with the loan checked against the income multiple after commitments.
3. **Agreement in principle.** An agreement in principle from that lender on the income it will use.
4. **Application and documents.** Tax calculations, full accounts and any accountant's certificate submitted, and the [lender's valuation](https://mortgagelane.com/definitions#def-mortgage-valuation) of the property.
5. **Underwriting questions.** Retained profit, the company's cash, the director's loan account and any change in profit explained, usually with the accountant's help.
6. **Offer and completion.** The mortgage offer, the legal work and completion, with the product term chosen around the next set of accounts.

## Salary and dividends or share of net profit: the arithmetic

**The same director with the same company can be assessed on two incomes £28,011 apart, and the gap is the profit they chose to leave in the company.**

### Step 1. The company's year

An illustrative company, owned 100% by its only director, makes a profit before corporation tax of £87,430 after paying the director a £12,570 salary and meeting its other costs, including employer National Insurance. The salary matches the personal allowance and the employee National Insurance primary threshold for 2026 to 2027, so no income tax or employee National Insurance is due on it ([GOV.UK: Income Tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past)). The company pays employer National Insurance at 15% on salary above £5,000 a year ([GOV.UK: rates and thresholds for employers](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027)). At £87,430 the company pays the main rate less marginal relief. The main rate of 25% on £87,430 is £21,857.50, and marginal relief of 3/200 of the £162,570 by which the profit falls short of £250,000 takes off £2,438.55, leaving corporation tax of £19,418.95.

## Step 1 figures: the company's year

*Step 1 figures: the company's year*

| Item | Amount |
| --- | --- |
| Profit before corporation tax, after the director's salary and other costs | £87,430 |
| Corporation tax at the 25% main rate less marginal relief | £19,419 |
| Profit after corporation tax | £68,011 |
| Dividends paid to the director | £40,000 |
| Profit left in the company | £28,011 |

Illustrative company, owned 100% by one director, with corporation tax at the rates for the financial year from 1 April 2026 (GOV.UK, checked 8 October 2026). Corporation tax is rounded to the pound; taxable profit is taken to equal the accounts profit, with no associated companies.

### Step 2. The two readings

The salary and dividends reading counts the £12,570 salary and the £40,000 of dividends. The share of net profit reading counts the salary plus 100% of the £68,011 profit after tax. Both are worked at 5 times income, the standard multiple in Mortgage Lane's experience, and at 6 times, the top of the range for professionals and specialist products, with no other credit commitments.

## Step 2 figures: the same year read two ways

*Step 2 figures: the same year read two ways*

| Lender method | Income counted | Maximum loan at 5 times | Maximum loan at 6 times |
| --- | --- | --- | --- |
| Salary plus dividends | £52,570 | £262,850 | £315,420 |
| Salary plus share of net profit | £80,581 | £402,905 | £483,486 |

Illustrative arithmetic on hypothetical figures, worked with the calculator on this page. 5 times is the standard multiple and 6 times the top of the range in Mortgage Lane's experience, not product terms; the lender's affordability assessment decides the actual figure. Not an offer of finance.

On identical accounts the share of net profit reading supports £140,055 more borrowing at 5 times. Both loans are above 4.5 times income, the level the Bank of England treats as high loan to income lending. The Bank keeps such loans to 15% of new mortgages across the market. Since July 2025 lenders have been able to apply to exceed 15% in their own lending. A consultation published on 1 April 2026 proposes removing the limit for individual lenders while keeping it across the market ([Bank of England: high loan to income lending](https://www.bankofengland.co.uk/prudential-regulation/publication/2026/april/high-loan-to-income-lending-consultation-paper)), and as at October 2026 the change is still a proposal. The lender's affordability assessment, including its stress test of the payments, can reduce either figure.

### Step 3. The shareholding

The share of net profit reading follows the shareholding. The table keeps the same £68,011 of profit after tax, after all the directors' salaries, and gives each director a £12,570 salary: one director owning 100%, two owning 50% each, or four owning 25% each. Each director counts their own salary and their own share, rounded down to the pound.

## Step 3 figures: the shareholding decides the share

*Step 3 figures: the shareholding decides the share*

| Shareholding | Share of profit after tax | Salary plus share of net profit | Maximum loan at 5 times |
| --- | --- | --- | --- |
| 100% | £68,011 | £80,581 | £402,905 |
| 50% | £34,005 | £46,575 | £232,875 |
| 25% | £17,002 | £29,572 | £147,860 |

Illustrative: the same £68,011 of profit after tax and a £12,570 salary for each director, with shares rounded down to the pound. Whether a lender offers the share of net profit reading at each holding varies by lender. Not an offer of finance.

A 25% director sits close to the lines some lenders draw. In our experience some lenders disregard holdings of 24% and below, so a director with 24% at one of those lenders would be assessed as an employee on salary and dividends, while at 25% the share of net profit reading can apply where the lender offers it. Two co-directors of one company can therefore be offered different amounts, and the lender is chosen on its shareholding rules as much as its multiple.

### Step 4. Paying the profit out instead

The director could instead draw the retained £28,011 as a further dividend and apply to a lender reading salary and dividends. In 2026 to 2027 the whole of that extra dividend is taxed at the 35.75% upper rate, because the salary and the first £40,000 of dividends already take the director's income past £50,270, where the higher rate band starts. The extra tax is £10,013.93. The dividend also raises the salary and dividends figure only once it appears on a filed tax calculation, so a dividend paid in the 2026 to 2027 tax year counts from that year's Self Assessment return, filed after the year ends on 5 April 2027.

## Step 4 figures: dividend tax on two ways of drawing the profit

*Step 4 figures: dividend tax on two ways of drawing the profit*

| Drawing pattern | Dividends in the year | Dividend tax for 2026 to 2027 | Income on the salary and dividends reading |
| --- | --- | --- | --- |
| £40,000 drawn, £28,011 left in the company | £40,000 | £4,821.25 | £52,570 |
| All the profit after tax drawn | £68,011 | £14,835.18 | £80,581 |

Dividend tax for 2026 to 2027 on a £12,570 salary: £500 dividend allowance, 10.75% to the top of the basic rate band at £50,270 and 35.75% above it (GOV.UK and legislation.gov.uk, checked 8 October 2026). Illustrative arithmetic, not tax advice.

The figures are the same for a Scottish taxpayer, because the salary sits within the personal allowance and dividends are taxed at the UK rates. They are illustrative arithmetic and not tax advice; how a director pays themselves is a matter for the company's accountant or a tax adviser. A director who keeps a reserve for the dividend tax due through Self Assessment can hold it against the mortgage on an [offset mortgage](https://mortgagelane.com/mortgages/offset-mortgages), where it reduces the interest until the tax is paid.

### Step 5. Two years, rising and falling

Lenders that average two years set their own rule for a change in profit. One rule some lenders publish, and the one the calculator on this page uses, takes the average of the two years, or the latest year if it is lower. The table puts the same company through a rising pair of years and a falling pair, with profits before tax of £70,000 and £87,430. At £70,000 the corporation tax is £14,800 (25% of £70,000, less marginal relief of £2,700), which leaves £55,200 after tax and a share of net profit income of £67,770.

## Step 5 figures: the two-year reading

*Step 5 figures: the two-year reading*

| Pattern | Earlier year income | Latest year income | Income used | Maximum loan at 5 times |
| --- | --- | --- | --- | --- |
| Rising profit: £70,000, then £87,430 | £67,770 | £80,581 | £74,175, the average | £370,875 |
| Falling profit: £87,430, then £70,000 | £80,581 | £67,770 | £67,770, the latest year | £338,850 |

Illustrative: salary plus share of net profit for a 100% director with a £12,570 salary in both years, read on the average of two years or the latest year if lower, one of the rules lenders use. Incomes rounded down to the pound. Not an offer of finance.

The rising case is read on the average, £6,406 below the latest year, and the falling case on the latest year alone. A lender that reads only the latest year suits a rising profit. A director whose latest accounts show a dip can explain it with the accountant's letter and management accounts, and some lenders will take that into account.

### What decides the case

The company's profit and the director's shareholding are fixed once the year's accounts are drawn up. The director can still decide how much to draw and which lender to apply to, and on these figures the lender's reading alone moved the loan by £140,055. A director who leaves profit in the company is better matched to a lender that reads share of net profit, with full accounts and an accountant's certificate ready. A director who draws everything has the widest choice of lenders on tax calculations alone. Large retained profits, several companies or income from more than one source are covered in our guide to [high net worth mortgages for complex income](https://mortgagelane.com/guides/mortgages-high-net-worth-mortgages/high-net-worth-mortgages-for-complex-income), and an unincorporated business on [sole trader mortgages](https://mortgagelane.com/mortgages/sole-trader-mortgages).

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## Company director mortgage calculator

The calculator works out a director's income on the two readings lenders use, salary plus dividends and salary plus share of net profit after corporation tax, and the most each supports at the multiple you choose, for the latest year and on a two-year reading (the average, or the latest year if lower). The starting figures are the page illustration: a £12,570 salary, £40,000 of dividends and £87,430 of company profit before tax, with £70,000 the year before. Enter your own figures from your tax calculations and accounts, and move the shareholding to see how the share of net profit reading changes.

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Indicative estimate only, subject to lender criteria, affordability and valuation. Lenders differ on which income reading they use, the shareholding at which they apply it, whether they read profit before or after corporation tax and how they average years; the corporation tax figures are illustrative arithmetic and not tax advice. This is not a mortgage offer. Your home may be repossessed if you do not keep up repayments on your mortgage.

## Frequently asked questions about limited company director mortgages

**Q: Can a limited company director get a mortgage?**

faq-id: can-a-limited-company-director-get-a-mortgage

Yes, a limited company director can get a mortgage on the same products as an employed borrower. A director whose shareholding is at or above the lender's threshold is assessed as self-employed, either on the salary and dividends drawn, from HMRC tax calculations, or on the salary plus their share of the company's net profit, from the accounts. A director below the threshold is usually assessed as an employee, on payslips and P60s. The reading a lender uses often decides how much can be borrowed, so the lender is worth choosing before the application.

**Q: Is a company director employed or self-employed for a mortgage?**

faq-id: is-a-company-director-employed-or-self-employed-for-a-mortgage

A company director is treated as self-employed for a mortgage once their shareholding reaches the lender's own line, and is usually assessed as employed below it. Each lender sets that line: in Mortgage Lane's experience some lenders disregard shareholdings under 19% and some disregard holdings of 24% and below. A director assessed as employed is read on payslips, P60 end of year certificates and an employer's reference. Some lenders also count shares held by a spouse or another family member when deciding who controls the company.

**Q: How do mortgage lenders calculate a director's income?**

faq-id: how-do-mortgage-lenders-calculate-a-director-s-income

Lenders calculate a self-employed director's income in one of two ways. The first is salary plus the dividends actually paid, taken from HMRC tax calculations and tax year overviews. The second is salary plus the director's share of the company's net profit, taken from the accounts, which also counts profit left in the company. Each lender then applies its own rule on years, such as the latest year, an average of two years, or the latest year where it is lower than the average, and an income multiple subject to its affordability assessment.

**Q: Can I get a mortgage based on retained profits?**

faq-id: can-i-get-a-mortgage-based-on-retained-profits

Yes, a company director can get a mortgage based on retained profits from a lender that reads salary plus share of net profit. That reading counts the director's percentage of the company's profit for the year, whether it was paid out as dividends or left in the company, so retained profit adds to the income. These lenders usually want the full company accounts and often an accountant's certificate, and some check that the company holds the cash to pay the profit out and could do so without harming the business. Lenders that read salary and dividends count only what was drawn.

**Q: What is a salary and dividends mortgage?**

faq-id: what-is-a-salary-and-dividends-mortgage

A salary and dividends mortgage is one where the lender assesses a company director on the salary and dividends they actually drew in the tax year, as shown on their HMRC tax calculations and tax year overviews. The dividends are counted before personal tax. The reading suits directors who draw all or most of the company's profit each year. It undercounts the income of directors who leave profit in the company, because retained profit does not appear on a personal tax return.

**Q: What is a share of net profit mortgage?**

faq-id: what-is-a-share-of-net-profit-mortgage

A share of net profit mortgage is one where the lender assesses a company director on their salary plus their percentage share of the company's net profit, as shown in the accounts, whether or not that profit was paid out. A director who owns 100% of a company with £60,000 of profit after corporation tax counts all £60,000 on top of the salary, and a director who owns 50% counts £30,000. Some lenders apply this reading only above a set shareholding, and each lender's criteria say whether it uses profit before or after corporation tax.

**Q: Do lenders use profit before or after corporation tax?**

faq-id: do-lenders-use-profit-before-or-after-corporation-tax

Lenders that read a director's share of company profit differ on whether they use it before or after corporation tax, and each lender's criteria say which. The after-tax figure is the lower of the two and the closer to what the company could pay out as dividends. Corporation tax for the financial year from 1 April 2026 is 19% on profits of £50,000 or less and 25% on profits over £250,000, with marginal relief between the two, so the gap between the two figures depends on the profit level ([GOV.UK: Corporation Tax rates](https://www.gov.uk/corporation-tax-rates)). Either way the profit is read after the director's salary and the company's other costs, and turnover is not used.

**Q: How much can a limited company director borrow?**

faq-id: how-much-can-a-limited-company-director-borrow

In Mortgage Lane's experience lenders lend up to 5 times income as standard, and up to 6 times for professionals and specialist products, after credit commitments and subject to affordability. For a director, the income is whichever reading the lender uses: salary plus dividends, or salary plus share of net profit, on the latest year or an average of two. A director who owns all of the company, with a £12,570 salary, £40,000 of dividends and £68,011 of company profit after tax, would reach £262,850 on the first reading and £402,905 on the second at 5 times, before the lender's affordability checks.

**Q: What documents does a company director need for a mortgage?**

faq-id: what-documents-does-a-company-director-need-for-a-mortgage

A company director usually needs HMRC tax calculations (SA302s) and tax year overviews for one or two years, the company's full accounts for the same years, and payslips and P60s for the salary. Lenders also ask for recent business and personal bank statements, proof of identity and evidence of the deposit, and some ask for an accountant's certificate or reference. Where the latest accounts are old or the profit has changed, management accounts for the current year help. A small company's Companies House filing can leave out the profit and loss account, so lenders ask for the full accounts.

**Q: What is an accountant's certificate for a mortgage?**

faq-id: what-is-an-accountant-s-certificate-for-a-mortgage

An accountant's certificate is a form or letter from the company's accountant confirming a director's salary, dividends and shareholding and the company's net profit for recent years. Lenders that read share of net profit often ask for one alongside the full accounts. Lenders set their own rules on which accounting qualifications they accept, and some send their own certificate for the accountant to complete.

**Q: Do I need two years of accounts as a company director?**

faq-id: do-i-need-two-years-of-accounts-as-a-company-director

No, a company director does not always need two years of accounts. Two years of company accounts gives the widest choice of lenders, and some lenders accept one full year, particularly where the director did the same work as an employee before forming the company. With one year, the lender reads that year's figures and the choice of lenders is narrower. A company's first accounts are due at Companies House 21 months after it was registered, so the first year of trading can be over well before the accounts are filed ([GOV.UK: accounts and tax returns for private limited companies](https://www.gov.uk/prepare-file-annual-accounts-for-limited-company)).

**Q: Can a limited company contractor get a mortgage?**

faq-id: can-a-limited-company-contractor-get-a-mortgage

Yes, a contractor working through their own limited company can get a mortgage, and some lenders assess them on the day rate annualised, the day rate multiplied by 5 days and a set number of working weeks, instead of on the company accounts. Lenders choose their own number of weeks, and 48 is Mortgage Lane's usual working basis. Day-rate assessment suits contractors who pay themselves a low salary and dividends, and it needs a current contract and a contracting history. A contractor who does not meet the lender's contractor rules may be assessed as a company director instead, on salary and dividends or share of net profit.

**Q: Can I get a mortgage if my company has just started?**

faq-id: can-i-get-a-mortgage-if-my-company-has-just-started

Yes, a director of a newly formed company can get a mortgage, although fewer lenders will consider one before the first accounts are filed. Some lenders will consider a director whose company continues work they did as an employee, or a contractor assessed on the day rate, and some ask for an accountant's projection or management accounts. FCA guidance says a lender may consider projected income for a self-employed borrower where it forms part of a credible business plan ([FCA Handbook: MCOB 11.6](https://handbook.fca.org.uk/handbook/MCOB/11/6.html)). The choice of lenders widens once one full year of accounts is available, and again at two years.

**Q: Does the 2026 dividend tax rise affect my mortgage?**

faq-id: does-the-2026-dividend-tax-rise-affect-my-mortgage

The 2026 dividend tax rise affects a director's mortgage only a little. From 6 April 2026 dividend tax rose from 8.75% to 10.75% at the ordinary rate and from 33.75% to 35.75% at the upper rate, with the additional rate unchanged at 39.35% and the dividend allowance at £500 ([GOV.UK: tax on dividends](https://www.gov.uk/tax-on-dividends)). Lenders reading salary and dividends count the dividends before personal tax, so that figure does not change. Affordability works from income after tax, so take-home pay falls slightly: by £744 a year for a director taking £37,700 of dividends on a £12,570 salary. A director who draws smaller dividends because of the rise lowers the salary and dividends figure.

**Q: Should I pay myself more dividends before applying for a mortgage?**

faq-id: should-i-pay-myself-more-dividends-before-applying-for-a-mortgage

Extra dividends raise the income only for lenders that read salary and dividends, and only once they appear on a filed tax calculation for the year they were paid. They also cost tax: in the higher rate band, dividends are taxed at 35.75% in 2026 to 2027, and at 39.35% above £125,140. A lender that reads salary plus share of net profit already counts profit left in the company, so applying to one of those lenders can reach a similar figure without the extra dividend. How a director pays themselves is a question for the company's accountant or a tax adviser.

**Q: Can a minority shareholder director get a mortgage?**

faq-id: can-a-minority-shareholder-director-get-a-mortgage

Yes, a minority shareholder director can get a mortgage, and a director whose shareholding is below the lender's line is usually assessed as an employee, on salary, bonus and any regular dividends, evidenced by payslips, P60 end of year certificates and an employer's reference. In Mortgage Lane's experience some lenders disregard shareholdings under 19% and some disregard holdings of 24% and below. An employed assessment can suit a minority director better than a self-employed one, because the salary is read from payslips without waiting for accounts, although lenders differ on how much of any dividends they count.

**Q: Does a director's loan account affect a mortgage?**

faq-id: does-a-director-s-loan-account-affect-a-mortgage

A director's loan account can affect a mortgage, depending on whether it is overdrawn or in credit. The account records money the director takes from the company that is not salary, dividends or expense repayments, and money they lend to it. A lender may treat an overdrawn balance, where the director owes the company, as income already taken or as a debt. If it is not repaid within 9 months of the end of the accounting period, the company pays tax on it at the dividend upper rate for the year of the loan ([Corporation Tax Act 2010, section 455](https://www.legislation.gov.uk/ukpga/2010/4/section/455)). A credit balance, where the company owes the director, can support a case based on retained profit. Lenders read the balance from the accounts.

**Q: Can a company director get a buy to let mortgage?**

faq-id: can-a-company-director-get-a-buy-to-let-mortgage

Yes, a company director can get a buy to let mortgage in their own name. A personal buy to let mortgage is assessed mainly on the rent, which banks and building societies test against the mortgage interest at a stressed rate under the Prudential Regulation Authority's buy to let underwriting standards ([Bank of England: SS13/16](https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss)). Some lenders also set a minimum personal income, which director income can meet on either reading, and some use personal income to cover a shortfall in the rent. Buying through a limited company is a separate product, where the company is the borrower and the tax position differs, and a tax adviser can compare the two.

**Q: Do directors pay higher mortgage rates?**

faq-id: do-directors-pay-higher-mortgage-rates

Whether a company director pays a higher mortgage rate than an employed borrower depends on the lender and on the criteria the case needs. Lenders price mortgages by product and loan to value, and a director can apply for the same products as an employed borrower. Where the case needs a lender that reads retained profit, accepts one year's accounts or takes a recent fall in profit, its products may be priced differently. The useful comparison is the rate against the loan each lender will approve, together with the fees and the length of the fixed rate.

**Q: What if my company profit has fallen?**

faq-id: what-if-my-company-profit-has-fallen

A fall in company profit usually lowers the income a lender assesses, on either reading. On salary and dividends the figure falls if the dividends were cut, and on salary plus share of net profit it falls with the company's profit. A lender that averages two years may use the latest year instead when it is lower, so the fall can count in full. Some lenders may look past the fall where there is evidence that it was a one-off, such as a large investment written off in the year, a lost contract or a heavy employer pension contribution, backed by current management accounts and a letter from the accountant.

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Published: 2026-10-08

Last reviewed: 2026-10-08

Source: https://mortgagelane.com/mortgages/limited-company-director-mortgages