International and offshore high net worth mortgages

International borrowers can get UK high net worth mortgages, including people living overseas and those newly arrived in the UK. Lenders look at where income is earned and in which currency, the borrower's residency and immigration status, and how easily assets held abroad can be verified. Criteria differ more between lenders here than in most areas.

Private banks with international operations, specialist lenders and some high street lenders' international teams all lend in this market. Some accept income in a wide range of currencies, while others limit the currencies or countries they will consider.

High net worth international mortgage cases often involve more documents, including overseas tax returns, translated statements and evidence of the source of the deposit. How these cases fit into the wider market is covered in the guide to high net worth mortgages.

The UK tax system no longer uses domicile to decide how foreign income and gains are taxed. From 6 April 2025 the remittance basis was replaced by a residence-based regime, with relief on foreign income and gains for new arrivals in their first four years of UK tax residence (GOV.UK, accessed 20 Oct 2026).

For mortgage purposes, lenders were never assessing domicile itself, but tax status can affect how much income a borrower declares in the UK and what evidence is available. Borrowers who previously used the remittance basis may now have different tax records, which lenders will want to understand.

A non domicile mortgage is therefore, in practice, a mortgage for a UK-resident borrower with significant overseas income or assets. Borrowers affected by the changes usually take independent tax advice before restructuring income or assets ahead of an application.

Lenders treat overseas income with extra care because of currency risk and verification. Many reduce the amount of foreign currency income they count, so that payments remain affordable if exchange rates move. Some lend in the same currency as the income, which removes that risk for the borrower but may limit the choice of lender.

Evidence requirements vary. Lenders may ask for overseas tax returns, employer letters, bank statements in the original currency and certified translations. Income from countries a lender does not cover may not be counted at all.

Borrowers living abroad who are UK nationals may also find options in the expat mortgages section.

Some international borrowers buy UK property through an offshore company or a trust. Lenders that accept these structures will want to understand who owns and controls the company or trust, where it is registered and how it is funded. Personal guarantees from the beneficial owners are often required.

Offshore company mortgage cases involve legal work in more than one jurisdiction and can take longer to complete. UK rules also require overseas entities that own UK land to register their beneficial owners, which lenders check during the legal process.

Tax rules for property held in companies and trusts are complex and change over time. Borrowers usually take independent legal and tax advice before choosing a structure, and lenders will expect the structure to be settled before an offer is issued.

Foreign nationals living in the UK and non-UK residents buying UK property can both get high net worth mortgages, but criteria differ. Lenders look at visa status, the length of time in the UK, credit history here and abroad, and the deposit. A larger deposit can widen the choice of lender for non-residents.

Lenders also check the source of the deposit closely, especially where money has moved between countries, so a clear paper trail helps.

General criteria for borrowers who are not UK nationals are covered in the foreign nationals mortgages section.