If you’re self employed, an SA302 form is usually generated as part of your normal self assessment process. If you haven’t got yours and have been asked for it, they’re a straightforward document to get a copy of.
We’ll look at when an SA302 is generated each tax year, and how it’s used as proof of income for financial and benefit applications. Our guide will also take you step by step through the process of getting the information you need from HMRC.
SA302 – Your Income Tax Overview
An SA302 form is used by the self employed and anyone else who must file a self assessment. It is an official HMRC document that can be generated as proof of your earnings.
This form is found online by logging into your personal Government Gateway account. It can be found along with all details of your submitted tax return. This can then be printed off for your own records. Those who complete a paper tax return can expect to receive a paper SA302 in the post once the return has been processed.
Anyone who submits a return to HMRC will receive the SA302. This includes sole traders, contractors, freelancers, limited companies and landlords.
The following information can be found on this form:-
- Earnings for the tax year.
- Tax paid out in the tax year.
- Details of pay.
- Any profits made from land or property.
- Interest from banks or societies.
- Income tax calculations.
How to Get a Copy of Your SA302
Obtaining a copy of your SA302 is not difficult and in most instances, they are auto generated so you can get a copy very quickly.
Here’s a few ways you can you can get your form:-
For anyone who files a digital tax return using HMRC online, then you will find your SA302 here as well. It can be found by logging in to your HMRC personal account.
Once your self assessment has been processed, you will find the SA302 in this same section. You can print it off once it appears here or simply log back in when you need to access it. You will get one every time you submit a return.
For those who need or want to issue a paper tax return, the SA302 will arrive by post. You do not have to do anything to activate this service.
Once HMRC has received and processed your paper return, you will be sent the SA302 form. It is advisable to make a copy of this form in case the original gets lost.
You can also call the HMRC enquiry line on 0300 200 3310 to request a copy of the SA302. This might be useful in the event you need a copy quickly and have forgotten your login details.
You simply speak to the person on the helpline and explain what you need. They will ask you some security questions and you will need your UTR and National Insurance number. They may not be able to issue the form without this information.
If the worker uses software for their accounts then this software might produce its own version of the SA302. This is the same for paying an accountant – they might well produce you with their version.
It is worth checking with the relevant people that such versions will be accepted should you need to show anyone.
In these situations, it will usually be called a Tax Calculation Form. This will contain the same information that is found in the official document. You can still access the HMRC services if you wish to also have the official form.
Getting A Copy or Replacement SA302
It is easy to get a copy of the SA302 as required. You may need this form for a few different scenarios so knowing where to get one is very helpful.
You can receive up to the last 4 years provided you have filed tax returns. If you wish to get a copy because you have lost the original, you can do so in the following ways:
- Log in to your HMRC account, look for Self Assessment and then click on More Self Assessment Details.
- You can call the HMRC helpline to ask for a copy to be posted or sent digitally.
- You can ask your accountant to present one for you.
- You can also access previous years using any of these options.
Why Might You Need Your SA302?
There are several common situations in which the SA302 form is used. You might need to show this form for several reasons.
This form is a certificate of your earnings over any given year. Therefore, anyone needing to see your proof of income may ask for a copy of your SA302 covering one or more years.
People who might request this information from you may include:-
- Mortgage lenders
- Mortgage providers
- Business loans
- Personal loans
When you are self employed, you do not have an employer to provide you with such information. It is your responsibility to get the relevant documents.
The SA302 form provides you with the details required when you need to show proof of earnings.
What’s the Difference Between SA100 & SA302 Forms?
The SA100 is the main self assessment form that you need to submit annually, whilst the SA302 is the tax calculation summary generated from it.
The SA100 needs to be completed by 31st October if using the paper method or 31st January if you are using HMRC online services.
It is commonly called either the self assessment or the tax return and both of these can also be referred to as the SA100 form. This is for the self employed to declare their earnings for the tax year and to pay any tax they owe. It is a substantial document with many pages to it and should not be used instead of an SA302.
The SA302 form is a succinct summary of your earnings and tax for the year. This is an official document issued by HMRC after the submission of your tax return. It is the best document to show anyone that may need this information. You cannot have one form without the other.
Further Reading: Self Assessment Late Filing Penalties.
A tax overview often goes hand in hand with an SA302 form as it confirms that the information about earnings is correct. The tax overview is available online and contains information on taxes owed or any refunds to be made.
You can access your SA302 form online using your HMRC login details. You can also request a copy via the helpline or be issued a paper one if that is how you complete your return.