Can CIS workers get a mortgage?
General information only. This is not financial advice.
Last reviewed: 2026-06-06
Can CIS workers get a mortgage?
Yes. CIS (Construction Industry Scheme) subcontractors can get mortgages in the UK. The main challenge is that CIS deducts tax at source, so payslips show net income rather than gross earnings. Specialist lenders understand CIS and assess your gross income — before the 20% deduction — to calculate affordability. Most require 12–24 months of CIS history evidenced by SA302 forms and CIS vouchers.
How is CIS income assessed for a mortgage?
Specialist lenders assess CIS income on your gross earnings before the 20% tax deduction. They review 2–3 years of SA302 forms from HMRC and 6–12 months of CIS payment vouchers. The gross figure is averaged across the period and annualised to determine borrowing capacity. Using gross rather than net income can more than double the income figure used in an affordability calculation.
Do I need SA302s for a CIS mortgage?
Most specialist lenders require SA302 forms for the last 2–3 tax years. SA302s are year-end tax calculations from HMRC confirming your gross income and tax paid. You can download them from your HMRC online account or request them from your accountant. Some lenders also accept HMRC Tax Overviews alongside CIS vouchers. Keeping these documents well organised speeds up the application process.
Will lenders use my gross CIS income instead of net?
Specialist lenders who are experienced with CIS use gross income (before the 20% deduction) for affordability. The CIS deduction is a tax payment at source, not a reduction in your earning capacity. Using net income would significantly understate your earnings and reduce your borrowing power. High-street lenders unfamiliar with CIS may default to net figures — a key reason why specialist broker advice matters here.
What if my CIS income varies month to month?
Variable income is common in construction and is understood by specialist lenders. They typically average earnings over 2–3 years of SA302s rather than relying on a single month. Consistent work history in the trade — even across multiple contractors — helps demonstrate reliability. Short gaps in work are generally acceptable if your overall earnings pattern is stable.
How long do I need to have been a CIS subcontractor to get a mortgage?
Most specialist lenders require a minimum of 12–24 months of CIS trading history to have at least one full tax year of SA302 evidence. Some lenders will consider shorter periods with strong supporting documentation, such as bank statements showing regular income and a letter from a contractor confirming ongoing work. Starting the mortgage process with solid records from your first year of CIS work is advisable.
Risk warning
Your home may be repossessed if you do not keep up repayments on your mortgage.
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