SA302 Explained: How to Obtain Your Tax Summary from HMRC

If a mortgage lender, broker or visa caseworker has asked you for an SA302, they almost certainly want a second document with it: a Tax Year Overview. The SA302 is HMRC’s tax calculation showing how your tax bill was worked out from your Self Assessment return. The Tax Year Overview is HMRC’s matching statement showing what you owed and paid. Lenders compare the two to confirm the figures are consistent.

This guide explains both documents, how to download them from your HMRC account in a few minutes, and what to do if you or your accountant filed using commercial software — in which case the SA302 may not be visible at all.

What Is an SA302?

An SA302 — sometimes called an SA302 Tax Calculation — is the document HMRC produces from your Self Assessment return to show how your tax bill was calculated for a given tax year. It is the standard way self-employed sole traders, landlords, partners and company directors prove their income to UK lenders, since they do not have payslips.

A typical SA302 shows:

• Your name, address and Unique Taxpayer Reference (UTR)
• The tax year it covers (for example, 6 April 2025 to 5 April 2026)
• Each income source — self-employment profit, employment income, dividends, rental income, savings interest
• Personal allowance and any other reliefs claimed
• Taxable income after allowances
• How much tax has been worked out at each rate band
• Class 2 and Class 4 National Insurance for sole traders
• The total tax due for the year

HMRC stopped posting paper SA302s automatically in September 2017. You now generate the document yourself from your HMRC online account, or your accountant generates the equivalent from their tax software.

What Is a Tax Year Overview?

The Tax Year Overview is a separate, shorter HMRC document showing the same tax year from the payments side: what you owed, what you have paid, and any outstanding balance. It is generated from HMRC’s record of your account, not from the figures in your return.

A typical Tax Year Overview shows the tax year, the total tax due, payments made against that liability, and any balancing payment outstanding or refund due. It is usually a single page. Lenders use it to cross-check that the tax shown on the SA302 actually appears on HMRC’s books.

SA302 vs Tax Year Overview

The two are closely related and frequently confused. Both come from HMRC, both relate to the same tax year, and most mortgage applications need both. They show different things.

Why Lenders Ask for Both

Underwriting for self-employed borrowers is stricter than it was a decade ago. The pairing gives a lender three things in one check: verified income from the SA302, confirmation from the Tax Year Overview that the tax was actually paid rather than merely calculated, and a consistency check between the two.

Most UK lenders ask for the last two or three tax years, though some go to four. HMRC publishes a list of mortgage providers that accept self-printed and software-generated tax calculations alongside the Tax Year Overview.

How to Get Your SA302 from HMRC Online

If you or your accountant filed directly through the HMRC website, the SA302 is available in your HMRC online account.

1. Log in to your HMRC online account using your Government Gateway User ID and password.
2. Go to ‘Self Assessment’, then ‘More details about your Self Assessment returns and payments’.
3. Select ‘Get your SA302 tax calculation’ and choose the tax year you need.
4. Select ‘View your calculation’, then ‘Print your full calculation’.
5. Save as a PDF — this is the version most lenders accept.

You cannot print your documents until 72 hours after the return was submitted. HMRC holds the last four tax years of calculations in your online account.

How to Get Your Tax Year Overview

The Tax Year Overview sits in the same area of your HMRC account but is a separate document — it does not download with the SA302.

1. From the same Self Assessment area, select ‘View your Self Assessment account’ or ‘Your tax year overview’.
2. Choose the tax year matching the SA302 you have just downloaded.
3. Select ‘Print your Tax Year Overview’ and save the PDF.

Repeat for each tax year the lender has requested, and check the figures against the matching SA302 before sending.

If Your Accountant Filed Using Commercial Software

This is where most self-employed mortgage applicants get stuck. If your return was submitted through commercial tax software — Xero, QuickBooks, TaxCalc, IRIS, FreeAgent and similar — the SA302 will not appear in your HMRC online account. HMRC accepts the return but only generates the SA302 view for returns filed through its own service.

The established solution, agreed between HMRC, lenders and the software providers:

• Your accountant exports the Tax Computation (sometimes labelled “SA302-style”) from their software as a PDF.
• You download the matching Tax Year Overview from your HMRC account in the usual way.
• You give the lender both documents together.

Most major UK lenders accept the software-generated equivalent provided the HMRC Tax Year Overview accompanies it. If a lender insists on the HMRC-branded version specifically, the options are to request a paper copy from HMRC by post — allow around 14 days — or have the return re-filed through the HMRC website, which most accountants will not do solely for that purpose.

Other Situations Where You Might Need an SA302

Visa applications

Home Office spouse and partner applications under Appendix FM use the SA302 to evidence the Minimum Income Requirement for self-employed sponsors. Caseworkers typically request the matching Tax Year Overview as well.

Business loans and asset finance

Commercial lenders apply the same logic: SA302 for income, Tax Year Overview to confirm the tax was paid. For limited companies, lenders usually want filed accounts and the Corporation Tax position instead, though directors with significant dividend income may still be asked for personal SA302s.

Student finance and bursaries

Some bursary schemes, assisted-place applications and student finance assessments accept the SA302 as proof of household income. Requirements vary by scheme.

PAYE-only employees

If your only income is PAYE employment you will not have an SA302, because you do not file a Self Assessment return. Lenders use your P60 and payslips instead — and the reference on those documents is your employer’s PAYE reference, which is a different thing entirely.

Common Mistakes

• Sending the SA302 without the Tax Year Overview. Most lenders need both. Treat them as one set.
• Sending screenshots. Lenders need the full PDFs as printed from HMRC or your accountant’s software.
• Mismatched figures. Check whether an amendment was filed or a payment allocated elsewhere, and resolve before submitting.
• Hunting for an SA302 that does not exist. If the return went through commercial software, use the software’s Tax Computation instead.
• Printing too early. Wait 72 hours after submission.

Frequently Asked Questions

What is an SA302?

HMRC’s official tax calculation showing how your tax bill was worked out from your Self Assessment return. It lists each income source, the allowances and reliefs applied, the tax bands used and the total tax due. It is the standard proof of income document for self-employed UK mortgage applicants.

How do I get my SA302?

Log in to your HMRC online account, go to ‘Self Assessment’ then ‘More details about your Self Assessment returns and payments’, select ‘Get your SA302 tax calculation’, choose the year and save the full calculation as a PDF. If the return was filed through commercial software, your accountant provides the equivalent Tax Computation instead.

What is the difference between an SA302 and a Tax Year Overview?

The SA302 shows how HMRC calculated your tax bill from your return. The Tax Year Overview shows what you owe and have paid on your HMRC account. Most lenders ask for both — one to verify income, the other to verify the tax was paid and the figures match.

How long does it take to get an SA302?

If you filed online, it is available around 72 hours after submission. A paper copy requested from HMRC by post takes roughly 14 days. The Tax Year Overview is normally available immediately online.

How many years are available online?

HMRC holds the last four tax years of calculations in your online account. Older years can be requested from HMRC, and your accountant will often hold copies.

My SA302 is missing — why?

Almost always because the return was filed using commercial tax software rather than through the HMRC website. Ask your accountant for the Tax Computation PDF and pair it with the Tax Year Overview from your HMRC account.

Will lenders accept a software-generated version?

Most major UK lenders accept Tax Computations from recognised products including Xero, QuickBooks, TaxCalc, IRIS and FreeAgent, provided the HMRC-printed Tax Year Overview is supplied alongside. HMRC publishes a list of accepting lenders. Check with the specific lender before submitting.

How many years do mortgage lenders ask for?

Typically the last two or three tax years, depending on the lender and how long you have been self-employed. Some go to four for newer traders. Confirm with the lender or broker before downloading.

References & Further Reading

• GOV.UK — Get your SA302 tax calculation
• GOV.UK — Self Assessment tax returns
• ICAEW — Tax resources

General information for UK taxpayers, not tax advice. HMRC processes and lender requirements change — check GOV.UK and confirm with your lender before acting. Correct at the time of writing.

Adrian Lawrence FCA

Founder & Managing Director, FD Capital

Adrian Lawrence FCA is the founder of FD Capital and a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW). He holds a BSc from Queen Mary College, University of London, and has over 25 years of experience as a Chartered Accountant and finance leader working with private, PE-backed and owner-managed businesses across the UK.

Adrian and his network of fractional Finance Directors regularly support founders, directors and self-employed professionals through Self Assessment, Corporation Tax filings and the HMRC paperwork that surrounds them. Mismatched SA302 and Tax Year Overview figures are among the most common reasons self-employed mortgage applications stall, and the fix is almost always upstream in how the return was filed and reconciled.

→ View Adrian’s ICAEW profile