What is an SA302?
An SA302 is the tax calculation produced from your Self Assessment return, showing your income and the tax due, often used as proof of income.
What an SA302 means
When you file a tax return, HMRC calculates the tax due. The SA302 sets out that calculation: income from each source, allowances, tax and National Insurance. Mortgage lenders and landlords often ask self-employed people and company directors for SA302s because they have no payslips.
Most lenders ask for two or three years of SA302s together with the matching Tax Year Overview, which shows what HMRC has recorded as due and paid. HMRC no longer posts these routinely. You can download both from your online account, usually around 72 hours after filing online. Many lenders also accept versions printed from your accountant's software.
Example
A self-employed builder applies for a mortgage in May 2026. The lender asks for SA302s and Tax Year Overviews for 2023/24 and 2024/25. Because his 2025/26 profits were higher, he files that return early, in May, so the lender can see the latest figures as well.
What an SA302 shows
- income from employment, self-employment, property, dividends and savings
- allowances and reliefs deducted
- income tax and Class 4 National Insurance due
- tax already deducted at source
- the total due for the year
Lenders compare it with the Tax Year Overview to make sure the tax shown on the calculation has actually been paid or is up to date. If the two do not match, for example because a payment plan is in place, explain this to the lender at the start.
Company directors are often asked for SA302s too, alongside the company's accounts, because lenders want to see salary and dividends together.
Why it matters
Lenders lend on the income your returns show. Claiming every allowable expense reduces tax but also the income a lender sees, so plan ahead if a mortgage application is coming. Our full guide covers how to get your SA302 and Tax Year Overview.
Common questions
If you filed online, you can usually download it from your HMRC account about 72 hours after submitting the return. If you filed on paper or need an older year, it may take longer, and you might need to request it from HMRC by phone.
No. The tax return is the form you complete with your income details. The SA302 is HMRC's calculation of the tax due based on that return. Lenders want the calculation because it summarises your income and tax on a single page.