What is an SA302, and when do you actually need one?
If you're self-employed and you've ever applied for a mortgage, someone has probably asked you for your "SA302". It sounds like a form you have to fill in. It isn't. An SA302 is a summary HMRC produces after you file your Self Assessment tax return. It's a one- or two-page tax calculation that shows how your final tax bill for a year was worked out.
The name is just the reference code HMRC uses for that calculation. On screen it's usually labelled "Tax calculation" or "View your calculation". Print it, and the document is what the world calls an SA302. It's the closest thing the self-employed have to a payslip: proof of income that a third party, usually a lender, will trust.
What an SA302 actually shows
An SA302 walks through the same steps every Self Assessment calculation follows, in this order:
- Total income received: everything you declared, including self-employment profit, employment pay, property income, dividends and savings interest.
- Allowances: mainly your Personal Allowance, reduced if your income is high enough to trigger the taper.
- Total income on which tax is due: your taxable income after allowances.
- Income Tax: split across the basic, higher and additional rate bands, with the rate and amount shown for each band.
- National Insurance: Class 2 and Class 4 if you're self-employed.
- The total: Income Tax and National Insurance added together.
Our estimator follows this exact sequence, so if you compare its output to a real SA302 the lines will line up. To see every line with real numbers, look at our SA302 example.
Who asks for an SA302, and why
Mortgage lenders are the usual reason. When you're employed, a lender reads your payslips and P60. When you work for yourself, there's no employer to vouch for your income, so lenders ask HMRC's calculation to stand in. Most want the last two or three years' SA302s, almost always alongside the matching Tax Year Overview. Our guide to SA302s for a mortgage covers what lenders accept. You might also be asked for one when applying for a loan, renting through a strict letting agent, or sorting out a visa.
How to get your SA302 from HMRC
There are two routes, depending on how you filed.
If you filed online through HMRC: log in to your HMRC online account, go to Self Assessment, then "More details about your Self Assessment returns and payments". You can view and print the calculation for each of the last four years you've filed, 72 hours after filing. We cover the exact clicks in how to get your SA302 from HMRC.
If an accountant filed for you using commercial software: the SA302 often comes out of their software rather than the HMRC website. Lenders on HMRC's published list accept these software-produced versions, so ask your accountant for the tax calculation and the Tax Year Overview together.
SA302 vs Tax Year Overview
These two documents get confused constantly. The SA302 shows how your tax was calculated. The Tax Year Overview, pulled from your HMRC account, shows the tax that was actually charged and what you paid. Lenders ask for both because together they prove the figures are real and settled, not just declared. There's a full comparison in SA302 vs Tax Year Overview.
Understanding the numbers before you file
You can't create an SA302 before filing, but you can preview what the calculation is likely to say. That's exactly what this site is for: put in your income for the year and see the tax and National Insurance broken down band by band, so nothing on the real SA302 comes as a surprise. Just remember it's an independent estimate: helpful for planning, not a document to hand to a lender.
Frequently asked questions
What is an SA302?
An SA302 is the tax calculation HMRC produces from a filed Self Assessment return. It shows your income for the year, your allowances, and how your Income Tax and National Insurance were worked out, ending in a total amount due. It is most often requested by mortgage lenders as proof of self-employed income.
What is an SA302 used for?
Almost always to prove income when borrowing. Mortgage lenders ask self-employed applicants for two or three years of SA302s, normally alongside the matching Tax Year Overview, because a payslip does not exist to show what you earn.
Is an SA302 the same as a tax return?
No. The tax return is what you submit to HMRC. The SA302 is the calculation HMRC produces from it. One is the input, the other is the result.
Can I get an SA302 if my accountant filed for me?
Yes, but not always from HMRC's website. If the return went through commercial software, the equivalent calculation usually has to be printed from that software. Your Tax Year Overview is still available from your own HMRC online account either way.
What does an SA302 look like?
It is a plain tax calculation, usually one or two pages, headed with your name, Unique Taxpayer Reference and the tax year. It lists your income by source, deducts the Personal Allowance, shows the tax charged in each band, adds Class 2 and Class 4 National Insurance, and ends with the total due for the year. The estimator on this site lays out an example in the same line order.
Does this site produce an official SA302?
No, and it deliberately does not try to. This is an independent estimator that shows what a calculation is likely to look like. Only HMRC can issue a real SA302, and only that version should be sent to a lender.