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Limited Company Director Mortgages

Directors who pay themselves a small salary and take dividends often find high-street lenders only count what shows up on their personal tax return. A subset of specialist lenders go further and count retained profit — which can dramatically increase what you can borrow.

Your home may be repossessed if you do not keep up repayments on your mortgage.

Quick summary

  • High-street default: salary + dividends shown on SA302 / tax year overview.
  • Specialist approach: salary + share of post-tax retained profit (usually 2-year average).
  • Some lenders use salary + post-corporation-tax profit even if undistributed.
  • Single-director Ltd cases need accountant-certified accounts or full accounts.
  • A whole-of-market broker is often worth a significant uplift in borrowing.

What lenders may look at

  • Salary level
  • Dividends taken
  • Retained profit pattern
  • Company trend (growing / stable / declining)
  • Director’s shareholding

Documents you may need

  • 2 years SA302 + tax year overview
  • 2 years certified Ltd accounts
  • Accountant’s reference (some lenders)
  • Companies House check
  • Bank statements (personal + business)

Common issues

  • Profit “sandbagged” inside the Ltd to reduce tax — limits standard lender pool.
  • Recent dividend strategy change — lenders may use the lower year.
  • Single-director cases — need fuller accounts and accountant references.
  • Loans to / from director account — flagged by underwriters.

Frequently asked questions

Which lenders use retained profit? +
Several mid-tier and specialist lenders — including the likes of Halifax (in certain cases), Kensington, Vida, Saffron and others. The right list depends on your structure.
Does it matter if I’m the sole director? +
Some lenders are more cautious with sole-director / sole-shareholder cases. Many still lend with the right accountant pack.
Can I include retained profit from past years? +
Most lenders look at the average of 2 years post-tax profit. They don’t usually count historic accumulated retained earnings.
Is salary + dividends always lower borrowing? +
Often yes — because directors deliberately keep dividends low for tax. Retained-profit lenders address this directly.
Do I need a tax-year-end before applying? +
Not always — some lenders accept latest accounts dated within the last 18 months.

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