6 FEB 2024 small mechanical clock8 MIN READ

What is SA302?

An SA302 is a document issued by HMRC in the UK that shows an individual’s tax calculations for a particular tax year.

An SA302 form essentially summarises your income and includes the following info:

Your earnings and income

Any tax allowances you may receive

Tax payments you’ve made

Outstanding tax payments on your account

In short, it’s an official tax calculation provided by HMRC that’s based on the self-assessment tax return you submit. This can be used as evidence or proof of your income/earnings.

Accessing your SA302

If you’re wondering how to access your SA302, it’s fairly straight-forward, providing that you’ve submitted your tax return online. Anyone who submits a Self-Assessment tax return to HMRC will be able to access their SA302 through their GOV.UK account.

Can I view my SA032 online?

Once you’ve submitted your Self-Assessment tax return, you’re able to access your SA302 calculation, which shows your overall earnings for the year. To view this online, you’ll need to have an existing account for HMRC’s online services.

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Don’t have an account?

No need to worry, you can set one up here. If you already have an account, you can view your SA302 in a few simple steps:

  1. Log in to your HMRC account
  2. Go to ‘Self-Assessment’
  3. Click ‘More details about your Self-Assessment returns and policies’

It’s that easy!

What does an SA302 form look like?

illustration of the SA302 form
  1. Tax Calculations for XXXX-XX
  2. Income received
  3. Total income on which tax is due
  4. How Income Tax is worked out
  5. Income Tax charged
  6. Income Tax due
  7. Reference number
    Year
    OUID
    Your details
  8. Rates and values
  9. Calculations
  10. Totals

Why do I need a SA302?

There are a few reasons why you may need to use a SA302, which provides you with an official statement of your earning for a fiscal year:

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Mortgage applications

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Loan requests

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Proof of income for financial products

This is not a real-life example but may help illustrate a specific scenario in which a small business owner is required to provide an SA302 as evidence of earnings:

Clio is a small business owner, who owns a café in her local area. When she’s not serving coffees and pastries, Clio dreams of buying her first home. After a long search she finally finds the perfect place and applies for a mortgage. However, during the process the bank asks for evidence of her income and earnings for the year.

Luckily, as she’s previously submitted her Self-Assessment taxes online, this isn’t a problem as she’s able to access her SA302 through the gov.uk website. The SA0302 is accepted by the bank as proof as it includes a statement of earnings and detailed breakdown of income, tax calculations and HMRC payments.

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The difference between the SA302 and the Tax Year Overview

  • Although the SA302 and Tax Year Overview both summarise your income and tax information submitted to HMRC, the SA302 form provides a more detailed summary
  • The SA032 form acts as a statement of declared income and shows the tax calculations for the year in full
  • The Tax Overview covers the status of any tax payments you’ve made to HMRC and your overall tax return total
  • Although the two differ in contents, the Tax Year Overview acts as verification that the info included in the SA302 form is accurate

FAQs

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How long does it take to get a SA302?

Your SA302 will be available at the end of each tax year and 72 hours after completing your Self-Assessment tax return.

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How to get your SA302 from a previous year

Once logged into your online account, you can download or print your SA302 forms for the last four tax years.

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The differences between a SA302 and an SA100

Simply put, the SA100 is a form that’s an essential part of completing your Self-Assessment tax return, whereas the SA302 form is a statement that provides evidence of earnings.

All links are checked and valid at time of publishing, 6 February 2025.