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Tax · United Kingdom

SA302 tax calculation — proof of your income, not a bill

An SA302 is a summary of the Income Tax calculation from a Self Assessment return you already filed. It is an informational record and evidence of your earnings — it demands nothing.

How serious: routineAlso called: SA302, Tax calculation, Tax computation

An SA302 shows how the Income Tax on your Self Assessment return was worked out. It lists total income, tax due and payments for a tax year. It is produced after you or your accountant filed the return.

It is 'evidence of your earnings', not a demand. Most people meet it when a mortgage lender asks for it, commonly when 'applying for a mortgage and you're self-employed'.

Any tax due from the return itself has its own separate deadlines. The SA302 does not create new ones.

Who sends it

HM Revenue and Customs (HMRC), the UK's tax authority. It is generated from the Self Assessment return you submitted and is available in your HMRC online account rather than sent as a demand.

A document headed 'Tax calculation' with the reference SA302, produced after you (or your accountant) filed a Self Assessment return. It shows total income, tax due and payments for a tax year. It is available from your HMRC online account under 'More details about your Self Assessment returns and payments', or from commercial filing software, where it may be called a 'tax computation'.

The deadline

There is no deadline. The SA302 asks for no action — it is a record of a return you already filed.

If you do nothing

Nothing happens. The SA302 is an informational record of a return you already filed; no response is required and no consequence follows from filing it away. Any tax due from the return itself has its own separate deadlines.

How it escalates

  1. 01No escalation — the document itself demands nothing.

Your options, procedurally

  • It can be printed from your HMRC online account from 72 hours after the return was submitted — 'You cannot print your documents until 72 hours after you sent your tax return'.
  • The equivalent 'tax computation' can be obtained from the commercial software your accountant used.
  • Mortgage lenders differ on whether they accept self-printed documents; this can be checked with the lender before relying on one.

How to respond

Response types

  • Ask for clarificationObtain or request a copy of the SA302 tax calculation
  • File the objectionAmend the Self Assessment return the calculation is based on (self-correction under s.9ZA TMA 1970) · Taxes Management Act 1970, s.9ZA (amendment of personal return by taxpayer)

Where and how

  • HMRC online services - view and print your tax calculation
  • Telephone
  • Post (first class / ordinary mail)

What makes it count

There is nothing to send and no deadline to meet - the SA302 demands no response. The only timing that matters is practical: the calculation cannot be printed until 72 hours after the return was filed, posted copies take time to arrive, and an amendment to the underlying return has its own 12-month window from the filing date.

Common questions

Do I have to pay anything?

No. The SA302 is a summary of a calculation, not a bill. Any tax due from the return has its own separate deadlines.

Why does my mortgage lender want it?

It is evidence of your earnings. Lenders commonly ask for it from self-employed applicants.

Where do I find it?

In your HMRC online account under 'More details about your Self Assessment returns and payments', from 72 hours after the return was sent, or from the commercial software used to file.

Sources

Facts verified against the sources below on 28 August 2026.