An SA302 is a document from HMRC that summarises your income and the tax you owe for a given tax year, based on the figures in your Self Assessment tax return. It is the standard proof of earnings that mortgage lenders ask self-employed applicants to provide. You can get one online through your HMRC account, usually alongside a Tax Year Overview, once your return has been processed.
If you are self-employed, a company director or have other untaxed income, you have no payslips, or your payslips do not tell the full story. The SA302 fills that gap, showing a lender exactly what you declared to HMRC.
What Does an SA302 Show?
An SA302, sometimes called a "tax calculation", sets out, line by line, how your tax bill was worked out for one tax year. It includes:
- Your total income from all sources (self-employment, employment, property, dividends, and so on)
- Your personal allowance (£12,570 for 2026/27)
- The income taxed at each band, basic rate up to £50,270, higher rate above that, and additional rate above £125,140
- The Income Tax and Class 4 National Insurance due
It is HMRC's own confirmation of the income figure you are quoting to your lender. That is why lenders trust it more than a summary you print yourself.
SA302 vs Tax Year Overview: What Is the Difference?
These two documents are usually requested together, and they do different jobs. Most lenders want both, for the same years, so the figures can be cross-checked.
| Document | What it shows | Where it comes from |
|---|---|---|
| SA302 (tax calculation) | How your total income and tax were calculated for the year | Your Self Assessment return |
| Tax Year Overview | The tax due and what you have actually paid against your HMRC account | Your HMRC account record |
If the income on the SA302 matches the tax on the Tax Year Overview, the lender can see the return is genuine and has been filed.
How Many Years of SA302s Do You Need for a Mortgage?
Most lenders ask for two or three years of SA302s and Tax Year Overviews. A few will lend on a single year's figures, but you will have more choice and better rates with two or more years of trading history. HMRC lets you access the last four tax years, so you can usually cover whatever a lender requests.
How to Get an SA302 for a Mortgage
There are three routes, depending on how you filed.
1. If You Filed Online via HMRC
This is the most common route.
- Sign in to your HMRC online account (Government Gateway).
- Go to Self Assessment, then More details about your Self Assessment returns and payments.
- Select the relevant tax year and choose Get your SA302 tax calculation.
- Print or save it as a PDF, then repeat for the Tax Year Overview.
Note: you cannot print these until 72 hours after you submitted the return. HMRC needs that window to process it.
2. If You (or Your Accountant) Filed With Commercial Software
If your return was filed through commercial software, which is how most accountants file, the SA302 equivalent is printed from that software, not from the HMRC website. The figures are identical and lenders accept it. At Zmartly, we generate and supply these for clients as part of our Self Assessment service, so you do not have to wrestle with the portal.
3. If You Filed a Paper Return
You will need to phone HMRC's Self Assessment helpline and ask them to post your SA302. This can take up to two weeks, so request it early in your mortgage application.
Will My Lender Accept a Self-Printed SA302?
Usually, yes. Most mortgage lenders have formally agreed to accept SA302 tax calculations and Tax Year Overviews that you, your accountant or your agent have printed yourselves, you no longer need to ask HMRC to post originals. Confirm with your specific lender or broker first, as a small number still have their own format requirements. HMRC keeps the full list and guidance on its Get your SA302 tax calculation page.
Common SA302 Problems and How to Avoid Them
- "My SA302 isn't available yet." You filed less than 72 hours ago, so wait for processing; or it was filed by software, so use that software instead.
- The income looks too low. Lenders use your net profit (after allowable expenses), not turnover. Claiming the trading allowance of £1,000 instead of your real expenses, or over-claiming expenses, can lower the figure a lender sees. Get the return right before you apply.
- The figures don't match between documents. This is often a sign the return was amended after filing, reprint both documents after any amendment.
- You haven't filed yet. No return, no SA302. If you are buying soon, filing early in the tax year gives you the document months ahead of the January deadline.
For more quick answers, see our FAQ page.
Frequently Asked Questions
Is an SA302 the same as a tax return?
No. Your tax return (the SA100 and supplementary pages) is what you submit to HMRC. The SA302 is the calculation HMRC produces from that return, a clean, one-page summary of your income and tax for the year.
How long does it take to get an SA302?
If you filed online, it is available about 72 hours after submission and you can print it instantly. From commercial software it is available straight away. Paper returns mean phoning HMRC and waiting up to two weeks for it to arrive by post.
Can my accountant get my SA302 for me?
Yes. If your accountant is your registered HMRC agent or filed using commercial software, they can produce and send you the SA302 and Tax Year Overview directly, the quickest route for most self-employed applicants.
Does an SA302 cost anything?
No. Accessing and printing your SA302 and Tax Year Overview from HMRC is free. If an accountant prepares your Self Assessment, the document is normally provided as part of that service.
A clean SA302 starts with an accurate, on-time tax return, and that is what gets self-employed buyers approved faster. If you would like us to file your Self Assessment and hand you mortgage-ready SA302s for every year a lender asks for, get in touch with Zmartly and we will take it from there.
