Quick answer
An SA302 is an HMRC tax calculation showing your income and the tax due for a tax year. Together with the tax year overview, it is the main proof of income lenders ask for when you are self-employed. You can download both from your HMRC online account.
Updated October 2026 · Figures based on 2025/26 rates
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Why you might need one
Mortgage lenders, landlords, visa applications and some loan providers use an SA302 and tax year overview to confirm income, usually for the last 2 or 3 years.
How to get it online
Sign in to your HMRC personal tax account, go to Self Assessment, choose the tax year and select the option to view your calculation, then print or save it as a PDF.
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If the figures look wrong
Check the return you filed. If you made a mistake, amend it within the time limit and download a fresh copy.
Tip for self-employed borrowers
File early and keep your calculations consistent with your accounts, because lenders compare them with your bank statements.
What an SA302 actually shows
An SA302 is HMRC’s official summary of the figures on your Self Assessment return and the tax calculated from them. It lists your income by type, such as self-employment profit, employment pay, rental profit, interest and dividends. It then shows the allowances and reliefs applied, the income tax and National Insurance due, any student loan repayments, and what you have already paid. It is produced from the information you filed, so it can only be as accurate as the return behind it.
Alongside the SA302 you can usually download a tax year overview, which summarises what HMRC holds for the year, including the tax due and what has been paid. Lenders often ask for both because they can see that the figures tie together. Accountants, brokers and underwriters are all used to seeing these documents, so you do not need to explain every line, but you should understand your own numbers before you apply for credit.
Worked example: reading the numbers
This is an illustrative example for a sole trader with taxable profit of £38,000 in 2025/26 and no other income.
| Line | Working | Amount |
|---|---|---|
| Self-employment profit | – | £38,000 |
| Personal Allowance | – | £12,570 |
| Taxable income | £38,000 – £12,570 | £25,430 |
| Income tax at 20% | £25,430 x 20% | £5,086.00 |
| Class 4 NI at 6% | (£38,000 – £12,570) x 6% | £1,525.80 |
| Total bill | £5,086.00 + £1,525.80 | £6,611.80 |
If this person’s bill exceeds £1,000 and less than 80% was collected at source, payments on account will normally apply for the next year. Each would be half of £6,611.80, which is £3,305.90, due on 31 January and 31 July. An SA302 showing those payments on account can look alarming to a new reader, but it simply reflects HMRC collecting next year’s tax in advance.
How lenders use the figures
Mortgage lenders differ, but many look at net profit rather than turnover, often averaging the last two or three years. For example, profits of £32,000, £36,000 and £38,000 average £106,000 / 3 = £35,333. A lender might base affordability on that average or the latest year, depending on its policy. Our guide to proof of income for a mortgage covers the topic in more depth.
Where to find yours
You can normally download your SA302 and tax year overview from your HMRC online account once the return has been filed. It may take a few days to appear after submission, so do not leave it until the day before a mortgage appointment. The process is explained in our guide on using HMRC online and the app. Check current HMRC guidance for how to obtain copies for earlier years or if you cannot access your account.
Common mistakes
- Applying for credit before the return has been filed, so no SA302 exists yet.
- Printing a screen from filing software rather than the official document.
- Filing a return with profits kept artificially low, then discovering lenders only see the lower figure.
- Ignoring errors on the return and not amending it. You can usually amend within 12 months of the 31 January deadline.
- Forgetting that a tax year overview shows tax due as well as paid, so unpaid bills are visible to lenders.
Practical checklist
- File your return and confirm HMRC has accepted it.
- Download the SA302 and tax year overview for each year the lender asks for.
- Check the figures match your accounts and bank statements.
- Keep PDF copies with your other records, which should be retained for five years after the 31 January deadline.
- Ask your accountant to explain any line you do not understand.
How SATR can help
We prepare and file your return online for a fixed fee from £199 + VAT, and our sole trader Self Assessment service includes helping you understand the numbers. Filing early means your SA302 is ready when you need it. See also our guide to calculating self-employed profit.
This article is general information, not personal tax advice.
Reading an SA302 alongside your own records
It is worth spending ten minutes comparing the SA302 with your own books before you give it to anyone. Start with the income section. Self-employment figures should match the profit shown in your accounts after allowable expenses, not your turnover. Next, check the allowances. A standard Personal Allowance of £12,570 will appear for most people, though it is reduced by £1 for every £2 of adjusted net income over £100,000. If you made personal pension contributions or Gift Aid donations, check that they have been picked up.
Finally, look at the total tax and the payments already made. If your payments on account do not match what you expected, or the balancing payment looks unusually large, find out why before a lender or broker raises it. Often it is simply the timing of payments on account, but occasionally it reveals an entry error that is cheaper to fix early than late.
If you are newly self-employed
People in their first year of trading often find that they do not yet have a full SA302 history. Some lenders will consider a single year, while others want two or three. If you are planning a mortgage application in the near future, it can help to file your return early rather than waiting for the 31 January deadline, which gives you the paperwork as soon as possible. Our first-year self-employed tax guide explains what to expect in that opening year.
Frequently asked questions
Is the tax year overview the same as an SA302?
No. The SA302 is the calculation and the overview summarises your income and tax. Lenders typically ask for both.
Can my accountant download it?
Don’t leave your tax return to the last minute. Avoid penalties, save time, and let an expert take care of it for you.
The Bottom Line
An SA302 is HMRC’s official proof of your income, essential for mortgage applications, visa renewals, and loan approvals. Understanding how to download it from your HMRC account and what lenders look for ensures you’re prepared when you need it. Keeping your Self Assessment filings accurate and up to date means your SA302 is always ready.
Our fixed-fee Self Assessment tax return service is £199 + VAT. Order now or get an instant quote.
Yes, if they act as your agent they can access the same information.
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How many years of SA302s do lenders usually ask for?
It varies by lender, but two or three years is common. Ask your broker or lender which years they need before you start your application.
What if my SA302 shows less income than I earn?
Lenders rely on the figures filed with HMRC. If the return is wrong you can usually amend it within 12 months of the 31 January filing deadline, but speak to an accountant first.
Is an SA302 the same as a tax return?
No. The tax return is what you submit. The SA302 is the HMRC calculation based on what you submitted.
