SA302 Form UK: How to Get Your Tax Calculation
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If you've ever applied for a mortgage while self-employed, there's a good chance someone has asked you for an SA302. For anyone whose income doesn't come neatly packaged in a monthly payslip, this document from HMRC becomes one of the most important pieces of paper in your financial life.
Lenders use it to confirm what you earn, and it sits at the heart of many borrowing decisions for freelancers, landlords, company directors, and contractors. Yet plenty of people only hear about the SA302 when a broker asks for one, and then scramble to work out what it is and how to get hold of it.
This guide walks you through what the SA302 actually shows, when you're likely to need one, and the practical steps to obtain the right version for whatever you're applying for.
What this document is
An SA302 is a tax calculation document produced by HMRC that summarises the income you reported on your Self Assessment tax return and the tax due on that income for a given tax year. It pulls together earnings from multiple sources, self-employment profits, dividends, rental income, pensions, savings interest, and sets out how HMRC has calculated what you owe.
For anyone outside the standard PAYE system, it functions as official evidence of earnings in the same way a P60 does for an employee. Mortgage lenders, in particular, rely on SA302s alongside a Tax Year Overview (which confirms the tax has actually been paid) to verify declared income.
You may also be asked for SA302s when applying for certain loans, remortgaging, or occasionally for visa applications. Most lenders want to see two or three consecutive years to get a reliable picture of your income trend, which is why keeping copies as each tax year closes is sensible practice rather than something to chase at the last minute.
How to use this document
- Work out which tax years you need. Before doing anything, check with your lender or broker which years they want. Most mortgage applications call for the last two or three tax years, and they almost always want the SA302 paired with the matching Tax Year Overview. Asking upfront saves you making multiple trips back to HMRC.
- Log in to your HMRC online account. If you submitted your Self Assessment through gov.uk, sign in using your Government Gateway ID. Navigate to the Self Assessment section and look for the option to view or print your tax calculation. The document available here is what lenders accept, provided it matches the version they've asked for.
- Get the figures from your accounting software. If you filed through commercial software rather than HMRC's online system, the SA302 itself may not appear in your HMRC account. Instead, you'll typically need to print the tax calculation from your software and pair it with the Tax Year Overview from HMRC. Most major lenders accept this combination.
- Request copies by post if you filed on paper. For paper filers, or anyone who can't access their online account, you can ring HMRC's Self Assessment helpline and ask for SA302s to be posted out. Build in time for this, HMRC post can take a couple of weeks, and mortgage timelines rarely accommodate delays well.
- Download the matching Tax Year Overview. The Tax Year Overview is a separate document showing the tax charged and paid for the year. Lenders almost always want both side by side, because the SA302 shows what was declared and the Overview confirms it was actually settled. You'll find it in the same Self Assessment area of your HMRC account.
Common questions
If you're dealing with this kind of situation, speak to an experienced legal adviser who can walk you through it — from £89.
Common questions
Q Why do mortgage lenders ask for an SA302?
Lenders need a reliable way to confirm the income of borrowers who don't receive standard payslips. The SA302 comes directly from HMRC and reflects what you've formally declared, which makes it far more credible than self-prepared accounts. Paired with the Tax Year Overview, it shows both what you earned and that the tax on it has been paid, giving lenders the assurance they need to assess affordability.
Q How long does it take to get an SA302?
If you filed online through HMRC, you can usually view and print the document straight away from your account. Copies requested by post typically take around two weeks to arrive, sometimes longer during busy periods. If you filed through third-party software, you can print the tax calculation from there immediately, but the accompanying Tax Year Overview still has to be retrieved from your HMRC account.
Q Is the SA302 the same as a Tax Year Overview?
No, they're two different documents that work together. The SA302 is the detailed tax calculation showing your income breakdown and how the tax was worked out. The Tax Year Overview is a shorter summary confirming the tax owed and what has been paid. Most lenders want to see both for each tax year they're assessing, so plan to retrieve them as a pair.
Q Can my accountant get an SA302 on my behalf?
Yes, if your accountant is registered as your tax agent with HMRC, they can access and print your tax calculations and Tax Year Overviews directly. This is often the quickest route if you have an accountant who handles your Self Assessment, because they can send the documents to you or your broker without you having to navigate the HMRC portal yourself.
Q Will a printout from HMRC online be accepted by lenders?
In most cases, yes. The vast majority of UK mortgage lenders now accept SA302 tax calculations and Tax Year Overviews printed from HMRC's online services, provided both documents are included. A small number of lenders still prefer the original posted copies from HMRC, so it's worth confirming with your broker what's needed before you apply.
Q What if there are mistakes on my SA302?
The SA302 reflects the return you submitted, so any errors usually trace back to the original filing. If you spot a mistake, you can amend your Self Assessment return within the time limits set by HMRC, after which an updated calculation should be available. If the issue relates to how HMRC has processed the return, contact them directly to have it reviewed.
Q Do I need an SA302 if I'm a company director?
If you draw income through a combination of salary and dividends, you'll likely file a Self Assessment return and have an SA302 available. Lenders assessing director-shareholders often ask for SA302s alongside company accounts to build a complete picture of your income. The exact requirements vary between lenders, so check what's being asked for before gathering paperwork.
If you're dealing with this kind of situation, speak to an experienced legal adviser who can walk you through it — from £89.
Sources
This guide is based on primary UK law and official guidance.
- Guidance · UK GovHMRC: Get your SA302 tax calculationgov.uk
- Guidance · UK GovHMRC Self Assessment forms and helpsheetsgov.uk
- Guidance · HMRCSign in to your HMRC online accountgov.uk
Legal helpline
Unsure which SA302 documents your lender needs?
Getting the wrong combination of HMRC paperwork can stall a mortgage application at the worst possible moment. An experienced legal adviser can talk through what you need based on what you describe, helping you understand how SA302s fit alongside the rest of your application.
- A clear explanation of how SA302s work for your specific situation
- Plain-English answers to your questions about HMRC tax calculations
- Practical perspective on what to gather based on what you describe
- Guidance on what to watch out for when dealing with lenders or HMRC
Legal disclaimer
This article is for general information only. It is a tool to help you find your way — not legal advice, and not a substitute for speaking to a qualified adviser about your situation.