Mortgage Borrowing Based on Share of Retained Net Profits

Home Blog Mortgage Borrowing Based On Share Of Retained Net Profits
Pete Mugleston

Author: Pete Mugleston

CeMAP Mortgage Advisor, MD

Updated: July 10, 2025

Hi, last year my company had its most profitable year yet but we didn’t pay out dividends on all of the net profits as per my accountants advice. My wife and I recently found the house of our dreams but when we went to my bank they declined me based on affordability. This is baffling as I have my share of the profits ready to be taken out if needed but I don’t want to use them if I don’t have to. Worse still, even if I do pay them out now my bank told me that I would have to wait until the next tax year before I can reapply with that amount counted towards my income. This seems absolutely crazy as, to any sensible person, it would seem obvious that I could comfortably afford my mortgage. I don’t want to miss this house! Is there anything I can do? Help!

Hi,

One of the biggest issues self-employed borrowers face is finding the right advice regarding affordability and which figures from their accounts are the right ones to use. Unfortunately, this is prevalent across the industry, and we receive hundreds of enquiries from Ltd company directors who have been declined by their bank and/or messed around by a broker who didn’t fully understand the situation. To those who ask, we say don’t panic!

Important

Most lenders limit directors of successful companies who have decided not to withdraw all of their profits (thus not paying income/dividend tax on the money) to borrowing based on the income they have drawn. Most mainstream and specialist lenders will only consider a director’s annual salary + dividends toward affordability calculations, which can greatly impact maximum borrowing amounts.

The argument is that people should only be able to borrow based on their actual personal earned and taxable income because if income has not technically been drawn, then it belongs to the limited company and not the individual. Thankfully, not all lenders are the same.

The policy of a select few lenders accommodates directors on the basis that they have simply chosen not to withdraw their earned money, but could have if they wanted to – in other words, the affordability was there, they just left the cash in the business rather than moving it into their personal account.

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Note

An example: A 50% shareholder/director of a limited company with a net profit of £500,000 draws a £10,000 salary plus £30,000 dividends in the last three years. What is the maximum borrowing available?

The policy of almost all lenders in the market would consider the income to be £40,000 a year, with the most generous lending 5 times this amount = £200,000 max borrowing. The specialist lenders would take into account the share of the net profit irrespective of the dividends (and some can even build the £10,000 salary back into it, too), meaning that in the worst-case scenario, affordability would be based on an income of £250,000, which when you apply a standard 4 times income calculation = £1,000,000 max borrowing. Quite the difference!

Kind Regards,

Pete Mugleston

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Pete Mugleston

CeMAP Mortgage Advisor, MD

Pete, a CeMAP-qualified mortgage advisor and an expert in all things mortgages, cut his teeth right in the middle of the credit crunch. With plenty of people needing help and few mortgage providers lending, Pete successfully went the extra mile to find mortgages for people whom many others considered lost...

Pete, a CeMAP-qualified mortgage advisor and an expert in all things mortgages, cut his teeth right in the middle of the credit crunch. With plenty of people needing help and few mortgage providers lending, Pete successfully went the extra mile to find mortgages for people whom many others considered lost causes. The experience he gained and his love of helping people reach their goals led him to establish Online Mortgage Advisor, with one clear vision – to help as many customers as possible get the right advice, regardless of need or background.

Pete’s presence in the industry as the ‘go-to’ for specialist finance continues to grow, and he is regularly cited in and writes for both local and national press, as well as trade publications, with a regular column in Mortgage Introducer and being the exclusive mortgage expert for LOVEMoney. Pete also writes for Online Mortgage Advisor of course!

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