An SA302 is a tax calculation from HMRC. It shows your total income and the tax you owe for one tax year, based on your Self Assessment tax return.
Mortgage lenders use the SA302 as proof of income for self-employed people, landlords and company directors. If you do not get a payslip or a P60, the SA302 is how you show a lender what you earn.
This guide explains what an SA302 shows, how to download it, and what else your lender may ask for.
What Does an SA302 Show?
Your SA302 summarises the figures from your tax return. It usually shows:
- Your income from self-employment, employment, property, dividends and savings
- Your Personal Allowance and any reliefs
- Your Income Tax and Class 4 National Insurance
- Any Student Loan repayments
- The total tax due for that year
Each SA302 covers one tax year, from 6 April to 5 April. So if a lender asks for two years of income, you need two separate SA302s.
Who Needs an SA302?
You usually need an SA302 if you file a Self Assessment tax return and want to:
- Apply for a mortgage or remortgage
- Rent a property, where the landlord or agent checks your income
- Apply for a loan or other credit
- Prove your income for a visa or other official purpose
Lenders commonly ask for SA302s from:
- Sole traders and freelancers, whose income changes from year to year
- Landlords, to prove rental profit
- Company directors, who take a small salary plus dividends
- Employees with large extra income, such as rental income or bonuses taxed through Self Assessment
SA302 vs Tax Year Overview: Do You Need Both?
Most lenders ask for both documents for each year.
| Document | What it shows | Why lenders want it |
|---|---|---|
| SA302 (tax calculation) | Your income and the tax due | Proves how much you earned |
| Tax Year Overview | The tax due, paid and outstanding | Proves HMRC has your return on record |
The Tax Year Overview confirms that your SA302 figures match HMRC’s records. Without it, a lender may not accept your SA302 alone.
How to Download Your SA302 Online
HMRC no longer posts SA302s automatically. You download them yourself from your HMRC online account.
- Wait at least 72 hours after filing. HMRC needs time to process your return before the calculation appears.
- Sign in to your HMRC online account. Use your Government Gateway user ID or GOV.UK One Login.
- Go to Self Assessment. Open the section for your tax returns.
- Choose the tax year. Select “View and print your tax calculation” for that year. This is your SA302.
- Download your Tax Year Overview. Go to your Self Assessment statements and choose “Tax year overview” for the same year.
- Save both as PDFs. Repeat for each year your lender needs.
You can find HMRC’s official instructions on the SA302 tax calculation page on GOV.UK.
If you cannot sign in, you need your UTR to set up access. Our guide on how to get a UTR number explains how to find it.
Can You Get an SA302 by Post?
Yes, in some cases. If you filed a paper return or cannot get online, call the HMRC Self Assessment helpline and ask for a copy. HMRC will post it to the address it holds for you. Allow up to two weeks.
Can Your Accountant Provide Your SA302?
Yes. If an accountant files your return, they can download your SA302 and Tax Year Overview for you through HMRC’s agent services.
Many lenders also accept a tax calculation printed from your accountant’s tax software, as long as it matches HMRC’s records. Always check with your lender or broker which version they accept.
How Many Years of SA302s Do Lenders Need?
Most lenders ask for two years of SA302s and Tax Year Overviews. Some accept one year if your income is stable. Others ask for three years if your income goes up and down.
Lenders usually take an average of your income over those years. If your profit has fallen, some may use the lower figure. This is why accurate, on-time tax returns matter so much when you plan to buy a home.
SA302s for Company Directors
If you run a limited company, your SA302 shows your salary and dividends, not the company’s full profit. Some lenders look at this figure only. Others also consider your share of retained profit in the company accounts.
If you are a director planning a mortgage, speak to your accountant early. How you take money from your company can change how much a lender will offer. Read more about our limited company accounting services.
What If You Have Not Filed Your Tax Return Yet?
You cannot get an SA302 until HMRC has your return. If you need a mortgage soon, file your return early instead of waiting for the 31 January deadline.
If you have only just started trading, you may not have a full year of figures yet. Some lenders accept one year of accounts. Others will wait until you have two. If you have not set up your tax record yet, start by learning how to register as self-employed.
Frequently Asked Questions
Is an SA302 the same as a tax return?
No. Your tax return is the form you send to HMRC. The SA302 is HMRC’s calculation of tax, based on that return.
How long does it take to get an SA302?
You can download it online about 72 hours after you file your return. If you ask HMRC to post one, allow up to two weeks.
Do mortgage lenders accept self-printed SA302s?
Most UK lenders accept SA302s that you print from your HMRC online account, along with the Tax Year Overview. Check with your lender or broker first.
Can I get an SA302 for previous years?
Yes. Your HMRC online account keeps calculations for previous tax years. Select the year you need and download it.
What is the difference between an SA302 and a P60?
A P60 shows the pay and tax from one job, and your employer gives it to you. An SA302 shows your total income from all sources, and it comes from HMRC after you file a tax return.
Need Your SA302 for a Mortgage?
Our team prepares your tax return accurately and on time, then downloads your SA302 and Tax Year Overview for your lender. We also help self-employed clients and landlords present their income clearly when they apply for a mortgage.
Find out more about our mortgage and financial guidance and Self Assessment tax return service, or call 020 3633 2018 to speak to our accountants in Slough.