What is an SA302 and how do I get one for a mortgage?

Full answer

An SA302 is the official tax calculation HMRC produces from your Self Assessment return. It summarises your income from all sources (self-employment, employment, dividends, property, savings), your Personal Allowance, the tax due across the basic, higher and additional rate bands, and any Class 2 or Class 4 National Insurance. Mortgage lenders commonly ask self-employed applicants for SA302s covering the last two or three tax years, almost always paired with the matching tax year overview, which confirms the figures were actually submitted to and accepted by HMRC. To get one, log in to your HMRC online Self Assessment account, go to 'More details about your Self Assessment returns and payments', then view or print your tax calculation for the year you need. Each document is available only once that year's return has been filed and processed. If you file through commercial software, you may not see an SA302 in HMRC's portal at all - instead you print the equivalent tax computation from the software, plus the tax year overview from HMRC, which most lenders accept. Who it affects: anyone self-employed, a company director, or with significant non-PAYE income applying for a mortgage, remortgage or some visas. PAYE-only employees rarely need one, as payslips and a P60 suffice. The SA302 does not create a new tax liability; it simply reports what your return already calculated. For 2026/27 the figures it reflects use a frozen GBP 12,570 Personal Allowance, basic rate 20% up to GBP 50,270 gross, higher rate 40% to GBP 125,140, and additional rate 45% above. Self-employed Class 4 NI is 6% then 2%. To estimate the income and tax figures that will appear before you file, use the self-employed tax calculator.

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