Construction Industry Scheme income
Can you get a mortgage when paid under CIS?
Yes, being paid under the Construction Industry Scheme does not prevent you from applying for a residential mortgage. What matters is how a lender assesses your evidenced income and the rest of your application.
Some lenders have a route based on eligible CIS payment statements; others assess self-employed profit. We can help you work out which questions to ask before you apply.
Start with how you are paid, how long you have worked this way and the records you hold.
First, the answer
What is a “CIS mortgage”?
It is a useful shorthand for a mortgage application from someone paid under the Construction Industry Scheme. It does not mean every lender offers a separate CIS product or calculates income in the same way. A mortgage lender still considers affordability, credit history, deposit or equity, property and its own criteria.
What should you check first? Identify whether you are a sole trader, partner or limited-company owner receiving CIS payments, or whether you are employed through PAYE. Then check what your statements show and which lender income route fits that arrangement. The wider self-employed mortgage guide covers the rest of the application.
HMRC says a CIS subcontractor may be a sole trader, a partner or the owner of a limited company. CIS deductions are dealt with through the applicable tax process: for an individual they count as advance payments towards tax and National Insurance, while a limited company accounts for its deductions differently. Neither treatment decides the income a lender will accept.
Follow the payment
What does a CIS payment and deduction statement show?
Your contractor should provide a statement showing what it has paid and deducted. The gross invoice, materials, amount subject to deduction, tax deducted and money received can be different figures. A bank credit alone may therefore tell only part of the story.
Gross payment
Start with the payment for the work shown on the statement. If materials and VAT are included elsewhere on an invoice, distinguish them from payment for labour; do not treat every invoice total as personal earnings.
CIS deduction
The contractor may deduct an amount under HMRC’s rules and pay it to HMRC on your behalf. The deduction is credited through the relevant tax process, not a business expense or proof that all tax due has been settled.
Money received
The amount reaching your bank account may be lower than the statement’s gross payment. Match payments across statements, invoices and bank credits, especially if you have more than one contractor.
Illustrative statement, not a lender calculation
Assume a registered, verified sole-trader subcontractor invoices £2,000 for labour and £500 for directly paid materials, excluding VAT. In this simplified example a 20% CIS deduction applies to the labour amount.
The statement and bank credit explain the payment trail. None of these figures is automatically the income a mortgage lender will use, and the example does not estimate borrowing. HMRC also has different deduction treatment where a subcontractor is unregistered or has gross-payment status.
For the document-by-document checklist, use our contractor income evidence guide. Keep sensitive records out of an initial enquiry.
Lender criteria are not identical
Will a lender use gross CIS payments or net profit?
Both approaches appear in published UK lender criteria. The right figure depends on the lender, product, business structure, expenses and evidence. A larger statement total does not override affordability or make it safe to assume a higher loan.
Statement-based example
NatWest’s published intermediary guidance describes using gross income minus expenses from CIS vouchers or statements for its CIS route. Its own history and document conditions also apply.
Profit-based example
Principality’s published standard self-employed criteria describe using net profit for CIS workers, supported by accounts and tax evidence. It also publishes a separate CIS product with a different evidence route.
These are contrasting public examples checked on 13 October 2026, not a list of lenders available through Count Ready, a recommendation or a promise of eligibility. Criteria and products can change. An adviser should verify the live policy before relying on either example.
How much could I borrow? First establish which evidenced income a suitable lender can use. Then consider regular spending, debts, dependants, mortgage term, deposit or equity, credit history and the property. No universal income multiple, deposit percentage or CIS mortgage rate can answer that for you.
Preparation without an oversized checklist
What might you need to show?
The lender decides its evidence period and format. Bring the records you already have to an adviser discussion; do not assume every item below is required for every application.
Payment history
Keep the CIS payment and deduction statements from each contractor. If a statement is missing, ask the contractor for a copy. Matching bank credits can help explain the payments received.
Current and previous work
Contracts, assignments, invoices and an explanation of gaps or a change of contractor may help show how your current work relates to your history. Give dates rather than describing income as simply “regular”.
Accounts and tax evidence
Depending on the lender’s route, your accounts, tax calculation, tax year overview or an accountant’s explanation may be needed. A tax calculation is not the same document as a CIS payment statement.
If you operate through a limited company, the company’s receipts are not automatically your personal income. Salary, dividends and company profit may need a different assessment; see our director mortgage guide. For a sole trader’s trading profit, see our sole-trader guide. Our proof-of-earnings guide explains the tax documents in more detail.
Cases worth discussing early
What if your CIS work or income has changed?
- New to CIS: say when CIS payments began, what you did previously and which records are final. A short history may narrow options, but there is no accounts period that applies to every lender.
- Several contractors or gaps: list the dates, payment sources and reasons for interruptions. Statements from one contractor may not describe the full year.
- Mixed income: explain any PAYE, umbrella, sole-trader or company income separately. One label cannot determine the assessment of several income sources.
- Gross-payment status: a lack of CIS deductions does not remove the need to evidence income or complete the appropriate tax records.
- Remortgaging or a decline: share your current deal end date, any early repayment charge and what the lender said. Review the actual issue before making another application.
For a short completed history, use the existing one-year accounts guide. For a switch of deal, see remortgaging while self-employed. A credit issue has a separate self-employed bad-credit guide.
How Count Ready can help
From CIS records to a suitable application route
Tell us how you work
Share your business structure, when CIS payments started, whether you have more than one contractor, your mortgage purpose and any recent changes. An initial message need not contain documents or tax identifiers.
Match records to criteria
We discuss statements, expenses, accounts and other income, then check current lender policy relevant to your circumstances. The lender decides the income it can accept and assesses affordability.
Understand costs before applying
We explain the proposed route and the fees for your case before chargeable work. The published Terms of Business sets out fee stages. If you proceed, we help prepare the application and deal with lender questions.
Count Ready is a mortgage broker, not a lender, and is an appointed representative of Connect IFA Limited. Check the firm’s FCA Register record. An initial discussion is not a mortgage offer.
Common questions
CIS mortgage FAQs
Is a CIS mortgage a different type of home loan?
“CIS mortgage” is a common way to describe an application from someone paid under CIS. The lender and product determine the actual mortgage terms and income assessment; do not assume a separate product or special approval route.
Can I use gross CIS payments for a mortgage?
Some published lender policies assess eligible CIS statements, sometimes after allowing for expenses. Other policies use self-employed net profit. The gross statement amount is not automatically the income accepted for your case.
Are CIS deductions the same as business expenses?
No. For an individual, HMRC treats CIS deductions as advance payments towards tax and National Insurance; a limited company accounts for its deductions through its own tax process. Business expenses and materials are different figures. A lender may need to understand all of them when assessing income.
Do I need accounts as well as CIS statements?
That depends on the lender and product. Some published routes use CIS statements; others require accounts or tax calculations. An adviser should check the current evidence rules before an application.
What if I have only recently started CIS work?
Tell your adviser when you started, what you did before and what records are available. Some routes may be unavailable with a short history. There is no universal minimum period or guarantee of acceptance.
What if my limited company is paid under CIS?
The company’s CIS receipts are not automatically your personal mortgage income. Explain your ownership and how you take income from the company; a lender may assess salary, dividends or company profit under its policy.
Can I remortgage or apply after a previous decline?
Possibly. A remortgage or new application still needs income and affordability checks. A previous decline should be reviewed for its actual cause, and any existing mortgage costs or early repayment charges should be considered.
Start with a clear outline
Ask about your CIS mortgage options
Tell us whether you are buying or remortgaging, how you trade, when CIS work began and whether your income or contractor has changed. Do not put your UTR, bank details or copies of statements in the first message; we can explain a secure route if documents are needed.
Your home may be repossessed if you do not keep up repayments on your mortgage.