What is an SA302 Tax Calculation?
The SA302 is one of the most requested documents by self-employed people, company directors, and landlords in the UK. This guide explains exactly what it is and when you need it.
What is an SA302?
An SA302 is a tax calculation produced by HMRC after you submit a Self Assessment tax return. It summarises:
- Your total income for the tax year
- Taxable income after allowances and reliefs
- Income tax and National Insurance due
- Any payments already made
It is often requested together with the Tax Year Overview, which confirms the final tax position and payments made to HMRC.
When Do You Need an SA302?
- Mortgage or loan applications
- Visa or immigration applications
- Proof of income for tenancy
- Personal tax record keeping
How to Get Your SA302 from HMRC
- Log into your HMRC Personal Tax Account or Self Assessment account
- Go to the relevant tax year
- Download the Tax Calculation (SA302) and Tax Year Overview
What If You Can’t Access Older Years?
Many people lose access to previous tax years, change email addresses, or encounter technical issues with the HMRC portal. In these cases it can be difficult to retrieve older SA302 documents.
When official access is no longer possible, some people use accurately formatted replacement documents purely for personal record reconstruction.
Important: Third-party replacement documents are not official HMRC documents and must not be submitted to lenders or any official body.