SA302
Shows the income included in the calculation, relevant allowances and reliefs, and how the tax liability was worked out.
Useful when someone needs to understand your declared income and the tax calculation behind it.
SA302 requested by your lender? Let’s make sense of the documents, the tax years and what you need to do next.
You may be buying a home, remortgaging or simply trying to prove your income. We understand that behind the paperwork is something that matters to you. You should feel comfortable asking for help.
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An SA302 is your Self Assessment tax calculation. It explains the income, allowances and reliefs used to calculate your tax for a particular year. A lender may request it as evidence of earnings.
It is different from your tax return and your current account balance. For a mortgage application, you may also need a Tax Year Overview for each requested year.
Ask which tax years, documents and formats they need. Knowing that first can save you from downloading several files and still missing the one they wanted.
They work together, but they do not show the same information.
Shows the income included in the calculation, relevant allowances and reliefs, and how the tax liability was worked out.
Useful when someone needs to understand your declared income and the tax calculation behind it.
Summarises the tax-year position recorded in your HMRC account, including tax and other amounts shown there. It does not replace the detailed income calculation.
Where both are requested, pair it with the calculation for the same year.
That shows what you owe and payments or credits on your account. An SA302 does not, by itself, show everything still payable after payments on account, other payments, interest or older debts. For help with your bill, see our payments on account guide.
The right route depends on whether you used HMRC, commercial software or a paper return.
Get the calculation from the software used to submit the return, or ask the accountant who filed it. The document may be called a tax computation.
The Tax Year Overview is obtained through HMRC. A calculation missing from the usual HMRC download route does not automatically mean your return was never filed.
HMRC sends your calculation by post after processing the return. If you need a copy or cannot obtain the accompanying overview online, contact HMRC and specify the tax years required.
Allow time for processing and delivery when speaking to your lender.
HMRC says you cannot print the documents until 72 hours after submission. Allow for that window rather than expecting an immediate download. It is not a guaranteed turnaround for every processing or access problem.
If you use Making Tax Digital for Income Tax, see the separate question below about document availability.
A year labelled “2025/26” ends on 5 April 2026. The date you download the file is not the tax year it covers.
| Requested year | Tax calculation | Matching overview |
|---|---|---|
| 2024/25 | SA302 for 2024/25 | Tax year ending 5 April 2025 |
| 2025/26 | SA302 for 2025/26 | Tax year ending 5 April 2026 |
This is a document-matching example, not a rule that every lender wants two years. Confirm the exact years and any additional evidence with your lender or mortgage broker.
Take a moment to check the pack against the request you received.
We can help organise and explain your tax records. Your lender decides what evidence it accepts and assesses the mortgage application. An SA302 is one part of that process.
You do not need to keep clicking around without knowing what you are looking for. Start with the situation that fits.
Check what is still needed to complete it. A saved draft is not evidence that the return was submitted. We can discuss preparing the return and the documents that follow, with the scope and fee agreed first.
Read about our Self Assessment tax return service.
Check the tax year and whether the return was recently amended. Compare the relevant tax amounts, rather than treating an account balance as the same thing as the annual liability.
If something remains unexplained, ask the accountant or HMRC to review it. An error in the return needs correcting through the proper amendment process; editing a downloaded PDF does not correct the tax record.
Commercial software calculations can look different from HMRC printouts. Lenders may accept them with the corresponding HMRC overview, but the lender’s own requirements control what is acceptable. Ask about the format before arranging replacements.
Use the official account recovery or HMRC support route. If an accountant filed the return, ask whether they can supply the calculation while you resolve access to the overview.
Tell your broker or lender promptly what is missing. Then tell us the tax years, how the return was filed and the deadline. We will explain what we can help with and any dependencies before you commit to work.
We cannot promise same-day HMRC processing, but we can help you identify the next useful action.
A helpful conversation starts with your question, not your knowledge of tax terminology.
Buying a home or making a financial decision can already feel like a lot. Our job is to make the accounting part easier to understand, with a clear explanation of what happens next.
What have you been asked for? Which years are involved? Is there a deadline or a figure that does not make sense?
That may be preparing a return, reviewing an existing calculation or organising the relevant tax documents.
The first chat is completely free. Any further work, its scope and the fee are explained before you decide to go ahead.
The lender’s document request, the tax years involved, how your returns were filed and your deadline. If you have the calculation or overview already, mention that too. You do not need to have everything organised before getting in touch.
Where documents need sharing, we can arrange a suitable secure route.
No obligation to join. A chance to ask, understand and decide.
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HMRC’s standard guidance covers evidence for the last four years after the relevant returns have been submitted. That does not mean your lender needs four years. For older records or a missing year, ask HMRC or the accountant who dealt with the return.
No. The SA100 is the main Self Assessment return used to report income and claim relevant reliefs. The SA302 is the resulting tax calculation. If a lender asks for the calculation, sending only the return may not meet that request.
No. A P60 records employment pay and tax for the tax year. An SA302 relates to Self Assessment and may include several income sources. If you are employed and do not file a return, ask the lender which PAYE evidence it requires.
Your company’s accounts and your personal tax calculation are different records. A lender may ask for personal income evidence, company accounts or an accountant’s certificate, depending on its criteria. Share the exact request with us so we can identify the relevant accounting work.
No. A lender may have a separate certificate with its own requirements, including who can complete it. Do not assume an SA302 replaces that certificate, or that the certificate replaces everything else requested. We can review the request before agreeing the work.
If you use Making Tax Digital for Income Tax, do not assume the standard Self Assessment download route will look the same. At our review date, HMRC’s MTD service guide still lists SA302 printing as in development.
Check the available output with your software provider or accountant, and confirm what the lender will accept. A quarterly update or an in-year estimate should not be presented as a final annual calculation.
A template is not evidence of your filed tax position. Obtain the actual calculation and any requested supporting records. If the figures are wrong, deal with the underlying return or HMRC record before supplying replacement documents.
No. Start with a completely free chat. We will explain whether we can help, what information is needed and any fee for further work. You can decide whether that support is right for you.
You have worked hard for the income behind these documents. Let’s help you understand the records, resolve the questions and feel more organised for what comes next.
Completely free first chat. No obligation. Any further work agreed with you first.
Guidance checked: 8 October 2026. General information about tax records, not a mortgage recommendation or a guarantee of lender acceptance. Requirements and online services can change. Images are illustrative and do not depict actual Swift clients, employees or offices.
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