SA302 tax calculation for 2025 to 2026: what it is and how to get one

What the deadline means

Other dates, as GOV.UK states them

• For the tax year that ended on 5 April 2026, GOV.UK says HMRC must receive a paper return by 11:59pm on 31 October 2026 and an online return by 11:59pm on 31 January 2027.
• GOV.UK says you need to pay your Self Assessment tax by 11:59pm on 31 January 2027 for the tax year that ended on 5 April 2026, with a second payment deadline of 31 July if you make payments on account.
• GOV.UK's Self Assessment guide says you can correct a tax return within 12 months of the Self Assessment deadline, online or by sending another paper return, and gives the example that for the 2024 to 2025 tax year you will usually need to change your return by 31 January 2027.
• GOV.UK says you can claim overpayment relief up to 4 years after the end of the tax year it relates to.

Why you got it

GOV.UK says that when you submit a Self Assessment tax return you get a Self Assessment statement (also known as your bill) and a tax calculation (also known as an SA302 or tax computation). GOV.UK says HMRC will send you a Self Assessment statement telling you how much you need to pay.

GOV.UK says that if you submit your tax return late or near to the submission deadline, you may not get a Self Assessment statement before your payment deadline, which means you may need to use your tax calculation to work out how much tax you owe. GOV.UK says that if your statement does not arrive before your payment is due, you will need to check your online account and view your current balance to work out how much tax you owe.

Got a letter from HMRC? Paste it into the checker for a plain-English identification.

Your options

1. Print it from your HMRC online account

   If you use HMRC's online services, GOV.UK's steps are to log in to your HMRC online account, then go to 'Self Assessment' and then 'More details about your Self Assessment returns and payments'.

2. Print it from your commercial software

   If you or your accountant use commercial software to do your return, GOV.UK says you will need to use that software to print your tax calculation, and that it might be called something different in the software, for example 'tax computation'.

3. Wait for the posted copy (paper returns)

   HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says that when a taxpayer sends their tax return by post, HMRC automatically sends a paper copy of the tax calculation after the return has been processed by HMRC staff.

4. Ask HMRC for a copy

   HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says a taxpayer can ask HMRC to send them copies of both documents from its records.

GOV.UK says you might be asked for these documents as evidence of your income, for example if you are applying for a mortgage and you are self-employed.

What an SA302 is

GOV.UK says the tax year is from 6 April to 5 April the following year.

The tax calculation and the Self Assessment statement

A Self Assessment statement is a summary of what you owe and the payments you have made. It shows any payments on account due, payments made (marked CR), any amounts outstanding and the balancing payment.

Payments on account are payments towards your next tax bill, each half of the tax you owed last year, due by midnight on 31 January and 31 July.

What the tax calculation leaves out

GOV.UK says the tax calculation does not include any payments on account (payments towards your next bill) you have made, payments you have made into a Budget Payment Plan, or other outstanding amounts such as unpaid tax or penalties.

• GOV.UK: Get your SA302 tax calculationHow to print your SA302 tax calculation and tax year overview, with the steps for HMRC's online services and for commercial software.
• GOV.UK: Understand your Self Assessment tax bill, tax calculationWhat your SA302 shows, what it leaves out and when you get it, in GOV.UK's guide to your Self Assessment tax bill.

Who is sent one, and who prints their own

Paper returns: HMRC posts it

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says the paper tax calculation HMRC issues has the reference SA302 in the bottom left hand corner of page 1. For someone who sends a paper return, it says they are unlikely to have access to an online account and so cannot print a tax year overview; they can either register for HMRC's online service to print one, or contact HMRC, which will send them a copy.

Online returns: you print it

GOV.UK says that if you filed online, you can view the calculation in your online account before you submit your return.

Commercial software: you or your accountant print it

If you used commercial software, GOV.UK says you can still print a tax year overview from your HMRC online account.

Asking HMRC for a copy

GOV.UK's tax bill guide points to how to get a copy of your tax calculation, for example if you are applying for a mortgage or if you need one on HMRC header paper.

HMRC's Self Assessment general enquiries line takes queries about your Self Assessment returns, payments, replacements or notices, on 0300 200 3310, Monday to Friday, 8am to 6pm, closed on bank holidays.

GOV.UK says you can write to HMRC with a Self Assessment query at Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.

GOV.UK says HMRC's digital assistant helps with Self Assessment questions such as registering, and filing your tax return and paying your bill, and that if it cannot help you can ask to transfer to a webchat with an HMRC adviser if they are available.

• GOV.UK: Self Assessment general enquiriesHMRC's Self Assessment general enquiries page: the digital assistant, webchat, phone and post.

When to expect a reply from HMRC

• GOV.UK: Check when you can expect a reply from HMRCHMRC's tool for checking when you can expect a reply covers queries and requests about Self Assessment, and GOV.UK says the information in it is updated weekly.

The SA302 and the tax year overview

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says the tax year overview shows the amount of tax due to be paid direct to HMRC, or any available amount for refund, for that tax year, from the latest return (or correction) received. It adds that the Self Assessment documentation confirms the income the taxpayer has declared to HMRC at the time of printing, and that the tax year overview shows the tax the taxpayer has paid towards the tax payable quoted on that documentation at the time of printing.

• It also says that if the tax figure on the tax year overview is a negative figure (minus), the taxpayer has overpaid tax and is due money back.
• It says the tax year overview may also show charges and payments for penalties and surcharges for late filing or late payment, which do not depend on income.

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says HMRC needs at least 72 hours to process a tax return (or correction) before the final figures show in the online account. It says a tax year overview printed within 72 hours of submitting a return (or correction) will not match the calculation, and may show no tax due, the payment on account asked for from the previous return, or the original amount of tax due before the return was corrected.

When the two show different figures

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says the tax figure on the tax year overview should match the tax calculation, and that if it does not, the first check is that both documents are prints of the latest version, because if the taxpayer or HMRC has made a correction to the return, any old copies will be out of date. It names a couple of issues that can make the two figures appear different, and says they affect an extremely small minority of customers, less than 5%.

• One is where HMRC arranges to collect underpaid tax through a PAYE tax code from one tax year into the next, when the difference between the two figures equals the amount of underpaid tax.
• The other is Student Loan repayments: PAYE Student Loan deductions made by employers do not include pence, but amounts calculated by Self Assessment do, and the tax calculation and the tax year overview will sometimes show this difference.

What the figures on it mean

On the 'Total Income received' line, HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says the figure is made up of the taxpayer's taxable income, such as employment and benefits, and does not include non-taxable income, for example tax credits and some state benefits, and income from tax-exempt accounts such as Individual Savings Accounts (ISAs).

For someone who was self-employed, HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says any amount shown as profits is net profit and does not include business expenses or capital allowances.

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says the next part of the calculation shows how HMRC has worked out the tax, using the appropriate tax rates, after taking off the tax-free personal allowance and any other adjustments, for example allowable PAYE expenses, business expenses and capital allowances, and that the final amount is shown as tax due.

Below that, HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says, the calculation includes any amounts taken from income for tax purposes before it is paid, for example tax deducted through PAYE by an employer, tax taken off investments, and deductions made by contractors under the Construction Industry Scheme (CIS).

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) describes the 'Income tax and National Insurance due' line as the amount the taxpayer will have to pay direct to HMRC, and says it also shows on the tax year overview, where it should match the 'Tax' figure (sometimes known as a balancing payment).

Checking it against your return

HMRC's 2015 guidance for lenders (reproduced by ATT in 2023) says HMRC works out the tax calculation from the return details. It says a tax calculation is correct at the time it is printed, and that because a taxpayer has a legal right to change their tax return, a correction will in turn change the tax calculation and the tax year overview.

If a figure looks wrong

GOV.UK says you can make a change to a tax return after you filed it, for example because you made a mistake, and that your bill will be updated based on what you report, so you may have to pay more tax or be able to claim a refund.

An online return

For an online return, GOV.UK says you must wait 3 days (72 hours) after filing before updating it.

GOV.UK's steps for an online return are to sign in to your account, choose 'Self Assessment account' from 'Your tax account', then 'More Self Assessment details', then 'At a glance' from the left-hand menu, then 'Tax return options', choose the tax year for the return you want to amend, and go into the tax return, make the corrections and file it again.

A paper return

For a paper return, GOV.UK says to send the corrected pages to the address on your Self Assessment paperwork, writing 'amendment' on each page and including your name and Unique Taxpayer Reference (UTR), which is on previous tax returns or letters from HMRC.

A return made with commercial software

If you used commercial software, GOV.UK says to contact the software provider for help correcting your tax return, and to contact HMRC if your software is not able to make corrections.

What changes afterwards

GOV.UK says that if you updated your tax return online you see your amended bill straight away, and that within 3 days your statement will also show the difference from the old one, so you can see whether you owe more or less tax, and any interest.

After the date for changing a return has passed

GOV.UK says that if you miss that deadline, or need to change a return from an earlier tax year, you will need to write to HMRC. GOV.UK says that if your return is incorrect and it is more than 12 months after the Self Assessment deadline, you will need to write to HMRC to report income you did not include in your tax return, or to claim overpayment relief if you think you have overpaid tax.

To report income you did not include, GOV.UK says to contact HMRC in writing with the tax year you are correcting, why you think you have paid too little tax, how much you think you have underpaid, and your signature.

For overpayment relief, GOV.UK says to contact HMRC in writing and include that you are making a claim for overpayment relief, the tax year, why you think you paid too much tax, how much you think you overpaid, and whether you have previously made an appeal for the same payment, and that your claim will be rejected if it does not include all of this information.

When HMRC has changed the return

The Taxes Management Act 1970 lets an HMRC officer amend a Self Assessment return to correct obvious errors or omissions in it (whether errors of principle, arithmetical mistakes or otherwise), and anything else in it that the officer has reason to believe is incorrect in the light of information available to the officer. The correction is made by notice to the person whose return it is.

The same section says such a correction may not be made more than nine months after the day the return was delivered (or, where the correction is required in consequence of an amendment under section 9ZA, the day that amendment was made), that a correction has no effect if the person whose return it is gives notice rejecting it, and that the notice of rejection must be given to the officer who gave the notice of correction before the end of 30 days beginning with the date the notice of correction was issued.

• GOV.UK: If you need to change your tax returnHow to change a Self Assessment return after you have filed it, online, on paper or with commercial software, and what to do after the deadline.

Using an SA302 for a mortgage

GOV.UK says to check that your mortgage provider accepts documents you have printed yourself. GOV.UK's list of lenders that accept printed copies says the lenders will also need a tax year overview, which you can print from your HMRC online account.

The same GOV.UK page says to always check with the lender or mortgage provider what they require as evidence of your income.

• SA302 and tax year overview for a mortgageThe mortgage use of these documents has its own page on Tax Letters.

If you are not in Self Assessment

If you have paid too much or too little tax by the end of the tax year, HMRC sends a tax calculation letter (also known as a P800) or a Simple Assessment letter, telling you how to get a refund or pay what you owe. If you are registered for Self Assessment, your bill is adjusted there instead, and GOV.UK says you will not get a tax calculation letter or a Simple Assessment letter. GOV.UK says the Annual Tax Summary is for information only and is not evidence of income; for evidence of income you will need a P60 form from your employer or an SA302 tax calculation.

If you have trouble getting your copy

GOV.UK says you can contact HMRC if you have any problems getting the documents. GOV.UK says to contact the company that makes the software if you have trouble printing. GOV.UK says HMRC's online services helpdesk is for problems submitting your return online, a lost online service username or password, and error messages in your online account or on a form.

If you want to ask an adviser

• Which tax years does the person asking for the SA302 need, and have the returns for those years been filed?
• Do the income, allowances and reliefs on the calculation match the return that was filed?
• If the tax figure on the calculation and on the tax year overview differ, which of the known reasons applies?
• If a return needs changing, can it still be changed online, or does it need a letter to HMRC?

Quick answers