Mortgage lenders and financial references

Members are often asked to provide a form of financial reference on behalf of their clients and may wish to assist. The scope of this guidance is limited to references that can be provided from factual information in a member’s possession, not additional assurance work (e.g. a form of limited scope audit procedures) that some members may be qualified to perform by virtue of their membership of bodies other than the CIOT or ATT.

Mortgage lenders and financial references

Financial References Guidance - as at 1 August 2023