Mortgage providers will require people who are not on the direct taxation (PAYE) system to demonstrate their ability to make mortgage repayments.

As regular payslips/P60s will not be relevant, self-employed applicants for a mortgage must submit a copy of audited accounts (usually the past two years), as well as a report or notice of assessment from a qualified accountant. In the absence of appropriately certified accounts, recent tax documentation confirming income may suffice.