SA302 is the code used by HMRC to describe the ‘tax calculation’ for the financial year. This is the calculation made when you provide details on your tax return of all income and expenses to calculate the Tax and National Insurance due on your account.
You can view and download previous SA302 documents from your UK Government Tax Account.
Personal Tax Accounts are available at https://www.tax.service.gov.uk
1. Access your Personal Tax Account on the HMRC website above using your Government Gateway or UK Gov Verify details.
2. From the menu, select ‘Self Assessment’
3. Scroll down and select ‘Get your SA302 tax calculation’
4. Your calculation for the selected financial year will be shown.
In the example above, the individual has three main income sources, Employment (£10,000), benefits (£1,000) and profit from self-employment of £5,000. In total, this is £16,000. The personal allowance for the relevant financial year was £11,850 – therefore the calculation shows that income tax is due on the remaining balance, £4,150.
The SA302 can be used by mortgage, loan or credit companies as evidence of information provided to HMRC – you can save/print your SA302 from this screen.