Glossary · UK
What is SA302?
An HMRC document summarising the income and tax calculated on a Self Assessment return, widely used as proof of earnings for mortgages.
Full Definition
An SA302 is the tax calculation HMRC produces from a Self Assessment tax return. It summarises an individual's declared income for the tax year - employment, self-employment, dividends, property and other sources - and shows how the resulting income tax and National Insurance have been worked out. The self-employed and company directors often need an SA302, together with a tax year overview, as evidence of income when applying for a mortgage or other borrowing, because they have no employer payslips or P60. You can view and download the calculation from your HMRC online account or the figure produced by commercial Self Assessment software, typically for the last few tax years. Lenders generally ask for two or three years of SA302s plus the matching tax year overviews to confirm the tax has actually been paid. Keeping returns filed on time and figures consistent makes the document straightforward to obtain and reduces friction in any affordability assessment.