If you are self-employed, a company director, or have multiple income sources, you will almost certainly need an SA302 at some point most likely when applying for a mortgage, a loan, or any financial product that requires proof of income. Yet despite being one of HMRC’s most requested documents, the SA302 is poorly understood by many people who need it. This guide explains exactly what an SA302 is, what it shows, how to get one, and why it matters.
What Is an SA302?
An SA302 is HMRC’s official tax calculation document a summary of your income and the tax you have paid, produced from your Self Assessment tax return. It shows your total income from all sources (employment, self-employment, rental income, dividends, savings interest, etc.) and the Income Tax and National Insurance calculated on that income for a specific tax year.
The SA302 is HMRC’s equivalent of a payslip for people whose income is not recorded through PAYE. Because lenders and financial institutions cannot verify the income of self-employed individuals and company directors through payslips or P60s, the SA302 has become the standard proof-of-income document accepted by mortgage lenders, banks, and landlords.
What Does an SA302 Show?
| Section | Information Shown |
| Tax Year | The specific tax year the SA302 relates to (e.g., 6 April 2024 to 5 April 2025) |
| Income Summary | Total income from all sources: employment, self-employment, rental, dividends, savings, pensions |
| Deductions | Personal Allowance, pension contributions, Gift Aid, allowable business expenses |
| Taxable Income | Income remaining after deductions the amount on which tax is calculated |
| Tax Calculated | Breakdown of Income Tax at each rate 20%, 40%, 45% and National Insurance |
| Tax Already Paid | Tax paid through PAYE employment, tax deducted at source, payments on account |
| Tax Due or Refund | The balancing payment owed to HMRC or a refund if you have overpaid |
What Is the Difference Between an SA302 and a Tax Year Overview?
These two documents are often confused, but they serve different purposes — and mortgage lenders typically require both.
| Document | What It Shows | Issued By |
| SA302 (Tax Calculation) | Your income breakdown and tax calculated for the year | HMRC produced from your Self Assessment return |
| Tax Year Overview | Confirmation of what you actually paid HMRC during the tax year | HMRC produced from your payment records |
The SA302 shows what tax HMRC says you owe. The Tax Year Overview confirms you have paid it. Mortgage lenders want to see both documents together to verify that your income is both accurately declared and that the resulting tax has been paid.
How to Get Your SA302 from HMRC
Option 1: Download From Your HMRC Online Account
The quickest way to get your SA302 is to download it directly from your HMRC Personal Tax Account. Log in at gov.uk/personal-tax-account, navigate to ‘Self Assessment’, select ‘View your SA302’, and choose the relevant tax year. You can download or print the document immediately.
- Go to gov.uk/personal-tax-account and sign in with your Government Gateway ID
- Select ‘Self Assessment’ from the menu
- Select ‘Get your SA302 tax calculation’
- Choose the tax year you need
- Download or print the document
Option 2: Through Your Accountant
If you use an accountant to file your Self Assessment return, your accountant can provide you with your SA302 directly from their HMRC agent account or from the software used to file your return. AccFirm provides SA302 documents to all Self Assessment clients on request typically within one working day.
Option 3: Request by Phone from HMRC
You can call HMRC’s Self Assessment helpline (0300 200 3310) and request that your SA302 be posted to you. This takes 10–14 working days and is the least efficient option most lenders prefer a digital or printed copy from your HMRC online account.
How Many Years of SA302 Do I Need for a Mortgage?
Most UK mortgage lenders require two to three years of SA302 documents when assessing a self-employed mortgage application. This allows them to calculate an average income across multiple years, which they use to determine affordability and the maximum loan amount.
Some lenders will use the most recent year’s SA302 if your income has increased. Others will use the lower of the last two years. A specialist mortgage broker can advise on which lenders are most likely to accept your specific income profile and what documentation they require.
SA302 FAQ
How quickly can I get my SA302 from HMRC?
If you download it from your HMRC Personal Tax Account, you can get your SA302 immediately within minutes of logging in. If you request it by post from HMRC, allow 10–14 working days. If your accountant provides it, most will deliver within one working day of your request.
Does my SA302 need to be certified?
Most mortgage lenders accept SA302 documents downloaded directly from HMRC’s online account or printed from HMRC-approved accounting software (such as Xero, FreeAgent, or QuickBooks). You do not typically need a certified or stamped copy. However, if a lender specifically requests a certified SA302, your accountant can provide this.
Can I get an SA302 if I am behind on my Self Assessment?
If you have outstanding Self Assessment tax returns that have not been filed, HMRC may not have calculated your tax for those years meaning an SA302 may not be available. AccFirm can file outstanding returns quickly, bringing your Self Assessment up to date and making your SA302 available for mortgage or lending purposes.
What if my SA302 shows a lower income than I actually earned?
Your SA302 reflects the income declared on your Self Assessment return, after all deductions and allowable expenses. If your business expenses are high, your SA302 income may be significantly lower than your gross turnover. Some lenders will add back specific deductions (such as depreciation or pension contributions) to arrive at a higher usable income figure. A specialist mortgage broker can advise on lenders who take this approach.
AccFirm files Self Assessment tax returns for self-employed individuals, company directors, landlords, and high earners across London. Contact us to discuss your SA302 requirements or to file outstanding returns.