Self-Employed Mortgages

Getting a mortgage when you're self-employed is more complex than PAYE, but it's done every day. How lenders assess your income — and how to present your application well.

How banks assess self-employed income

Banks cannot simply look at a payslip when you're self-employed. Instead, they assess your trading income over the most recent two financial years using your tax returns and financial statements.

Two-year average

Most lenders take the average of your last two years' taxable income (net profit after expenses but before addbacks). If there's a large difference between the two years, some lenders use the lower year to be conservative.

Addbacks applied

Certain non-cash or one-off expenses are added back to increase your assessable income. Common addbacks include depreciation, interest on existing loans, and one-off expenses that won't recur.

Business structure matters

How your business is structured (sole trader, company, trust) affects what income lenders can see and how they assess it. Your accountant's approach to the balance sheet also plays a role.

What documentation you'll need

Prepare these before starting your application. Lenders are much more confident when financials are complete, well-presented, and prepared by an accountant.

Personal tax returns

Two years of IR3 returns and associated income summaries from IRD

Financial statements

Two years of company or trust financial statements (P&L, balance sheet) prepared by a CA

GST returns

If GST registered — typically the last two years of GST returns as a trading evidence

Bank statements

Three to six months of business and personal bank statements

Current year accounts

Management accounts or interim financials for the current trading year (if available)

Standard documents

ID, proof of address, and any existing liability statements (loans, credit cards)

Why presentation matters

Banks assess self-employed applications more carefully than standard PAYE applications. A well-presented application — with complete financials, a clear income narrative, and all addbacks identified — is processed more smoothly and often results in a higher assessed income.

An adviser who regularly works with self-employed borrowers knows which lenders are most generous in their income assessment, which addbacks each bank accepts, and how to present your financials to give your application the best chance of success.

Not all lenders are the same

Self-employed income assessment varies significantly between lenders:

Main banks

Typically require two years of financials and use either the average or lower of the two years. Some have more conservative addback policies than others.

Non-bank lenders

Often more flexible with income assessment, business structure, and Alt Doc pathways — but typically at higher interest rates. Useful when the main banks don't fit.

Alt Doc lending

Some lenders offer 'Alt Doc' products for self-employed borrowers who can't meet standard documentation requirements. These usually require a larger deposit (often 30–40%) and higher rates.

Self-employed and looking to borrow?

Jeremy works with self-employed borrowers regularly. He can assess your financials, identify the best lender for your situation, and help you present your application to the strongest possible standard.

Common questions

How do banks assess self-employed income?
Most lenders want to see at least two years of self-employment before they will lend on self-employed income. They typically take an average of the two most recent financial years' net profit (or taxable income), then add back certain non-cash or one-off expenses. Some lenders use the lower of the two years rather than the average. The assessed income figure is then treated similarly to PAYE income for lending calculations.
What documents do I need for a self-employed mortgage?
The standard documents required are: two years of personal tax returns (IR3) and associated income summaries from IRD; two years of company or trust financial statements (profit and loss accounts, balance sheets) prepared by an accountant; GST returns if applicable; and recent personal bank statements. Some lenders also ask for current-year management accounts to show the business is still trading profitably.
What are addbacks and how do they help?
Addbacks are legitimate business expenses that can be added back onto your net profit to increase your assessed income. Common addbacks include depreciation (a non-cash accounting charge), interest on existing business loans (already counted as a commitment), one-off or non-recurring expenses, and in some cases a portion of your shareholder salary if it is below market rate. Different lenders accept different addbacks — an adviser can identify which lender accepts the most favourable treatment of your income.
Do I need to have been self-employed for two years?
Most major banks require at least two years of self-employment history. Some non-bank lenders will consider applications with less than two years' trading if the business is in a strong financial position and the borrower has relevant industry experience. A number of banks also offer an 'Alt Doc' pathway for self-employed borrowers who cannot meet the standard documentation requirements — typically requiring a higher deposit and involving a higher rate.
Why does my accountant's approach to tax affect my mortgage?
Self-employed people legitimately minimise taxable income through accounting strategies — claiming all allowable deductions, using depreciation, and structuring the business tax-efficiently. This is good tax practice, but it reduces the income figure that lenders see. Banks assess lending affordability based on taxable income, not business turnover. An adviser can help you understand the trade-off and identify which lenders take the most borrower-friendly view of your financials.
Can I get a mortgage if I have just gone self-employed?
It is more difficult but not impossible. Options include using your previous PAYE income if you recently moved into self-employment in the same field, borrowing through a guarantor, using Alt Doc lending products, or waiting until you have 12–24 months of trading history. Jeremy can assess your specific situation and advise on the most realistic pathway.

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