What tax years do mortgage lenders usually ask for?

Most mortgage lenders typically request SA302s or accountant's references for the last two or three completed tax years. For example, if you're applying in late 2026, they might ask for 2025/26, 2024/25, and 2023/24.

Can I get an SA302 if I haven't filed my tax return yet?

No, you cannot. An SA302 or its equivalent is a summary of a completed tax return. You must have filed your Self Assessment for the relevant tax year before you can generate or request these documents.

Is there a fee for an SA302 from HMRC?

No, HMRC does not charge a fee for providing your "Tax Year Overview" and "Tax Calculation" from your online account, or for sending a physical SA302 if requested.

How long is an SA302 valid for?

An SA302 is valid for the specific tax year it covers. Lenders will typically want the most recent completed tax years to assess your current income. There isn't an expiry date on the document itself, but its relevance for a mortgage application diminishes over time as new tax years pass.

What if my income has changed significantly recently?

If your income has changed significantly in the most recent tax year, lenders may ask for additional evidence or a more detailed explanation from your accountant. They want to understand the stability and future prospects of your earnings.

Do I need an SA302 if I'm a limited company director?

Yes, if you take dividends or have other income outside of your PAYE salary, you will still need to complete a Self Assessment tax return. Therefore, lenders will likely request your SA302s to see your total taxable income, including dividends, alongside your company accounts and director's remuneration.

SA302 and accountant's references for mortgages

What is an SA302?

An SA302 is essentially a summary of your Self Assessment tax calculation for a specific tax year. It details your income from various sources, any allowances or reliefs you've claimed, and the amount of tax you owe or have paid. Mortgage lenders use this document to verify your declared income and assess your financial stability when you're self-employed, a sole trader, a landlord, or a company director.

For those who file their Self Assessment tax return online directly with HMRC, your "Tax Year Overview" and "Tax Calculation" documents, available through your HMRC online account, together serve the same purpose as an SA302.

Getting your SA302 from HMRC

The method for obtaining your SA302 (or its equivalent documents) depends on how you file your Self Assessment tax return. Lenders typically ask for SA302s for the last two or three tax years.

If you file your Self Assessment online with HMRC

If you use HMRC's online services to submit your tax return, you can access and print the necessary documents yourself:

Log in to your HMRC online account: Go to the Self Assessment section.
Navigate to "Self Assessment tax return options": Select the option to view your tax return.
Choose the relevant tax year: You'll need to select the specific tax year(s) the mortgage lender has requested.
Print your "Tax Year Overview" and "Tax Calculation": These two documents, when printed, form your SA302 equivalent. Ensure they are printed clearly and show all pages.

HMRC advises that these documents are usually available to print the day after you've filed your tax return.

If your accountant files your Self Assessment using commercial software

If your accountant uses commercial software to submit your tax return, they can usually print a "tax computation" or "tax calculation" directly from their software. This document serves the same purpose as an SA302.

Alternatively, you or your accountant can request an SA302 directly from HMRC. This can be done by calling the Self Assessment helpline. Be aware that requesting a physical copy from HMRC can take up to two weeks to arrive, so plan ahead for your mortgage application.

When an accountant's reference is needed

Sometimes, particularly if your income structure is complex, or if you're a director of a limited company, a mortgage lender might ask for an accountant's reference in addition to, or instead of, your SA302s.

An accountant's reference is a letter from your qualified accountant that confirms your income, expenses, and tax liabilities over a specified period (usually the last two or three financial years). It provides the lender with an independent verification of your earnings and financial health.

This reference typically includes:

Confirmation of your self-employment status or directorship.
Details of your gross and net income for the requested tax years.
Confirmation that your tax returns have been filed and tax paid.
An opinion on the sustainability of your income.
The accountant's professional details and qualifications.

Your accountant will charge a fee for providing this service, as it involves professional judgment and responsibility.

Common mistakes

Not planning ahead: Don't wait until the last minute to request your SA302s or an accountant's reference. HMRC can take time to send documents, and your accountant will need time to prepare a comprehensive reference.
Providing incomplete documents: Ensure you provide all pages of the "Tax Year Overview" and "Tax Calculation" for each requested tax year. If an accountant's reference is needed, make sure it covers all the information the lender requires.
Incorrectly assuming your P60 is enough: If you're a director taking a salary, your P60 only shows your PAYE income. Lenders will also need to see your dividends and other income declared via Self Assessment, which is where the SA302 comes in.
Not understanding your own tax return: Be familiar with the figures on your SA302. Lenders may ask questions about specific income streams or expenses.

Frequently asked questions

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