Mortgage references

Mortgage brokers are still insisting on SA 302’s as part of the mortgage reference process. Forms SA 302 are internal Inland Revenue forms. The requirement for these, where Returns are produced on commercial software, was meant to be replaced some time ago with copy Tax Returns and Tax Overviews You can still  try requesting these by ringing the dedicated line for SA and PAYE (individuals) – 0300 200 3311 but I am aware that the Revenue can be reluctant to supply these. In fact, according to the HMRC August – September 2017 Agent Update they are now refusing to issue these.  (Tax tab page 5 and 6) This is reproduced below.


SA302 Process

We are aware that a number of agents are still phoning HMRC for a paper copy of their client’s tax calculation and/or their Tax Year Overview. Many agents are telling us they need this because their client’s lender will not accept the self-serve copy printed from their HMRC online account or the commercial software used to file the Self Assessment (SA) return, or their commercial software does not print.

We have been working with:

  • the Council of Mortgage Lenders and their members to understand their requirements and make the necessary changes so that they will accept self-served copies of the tax calculation from the HMRC online account or the commercial software used to file the SA return. All the lenders who will accept self-serve copies have also agreed to be added to a list of lenders which has now been published on GOV.UK
  • commercial software companies to ensure their software offers a print facility This means that all agents who have filed a SA return online will be able to print a copy of the tax calculation and/or the Tax Year Overview when it suits them rather than calling HMRC and waiting up to 2 weeks to receive a copy.

Now that we have made all the changes required to allow agents to self-serve online we will no longer be issuing paper copies of the tax calculations directly to agents from the 4 September 2017


There is a new system replacing forms SA302 where your Tax Returns are prepared using commercial software..

Your mortgage provider should now accept your Tax Returns and the supporting tax calculations which we send you each year together with a “tax overview” statements downloaded from the Revenue’s website, which confirms the figures. Tax Overviews for the last two years are attached.

We are aware that many providers are not familiar with the new system. If you do have problems here we suggest you refer them to the link above. Alternatively, you may still be able to get forms SA 302 direct from the Tax Office. Their telephone number and the references you need on are page one of your Tax Return. The general contact link is:

Forms SA302 are issued by the Tax Office and cannot be produce here.

There is problem with the lenders intermediaries who insist on making the demands for the SA302. When supplied with tax calculations and tax overviews they say that lender will not accept them and we must get an SA302 or our client will not the mortgage.

We are then contacted by our extremely annoyed client believing that they are about to lose the home of their dreams because we cannot get get the forms from HMRC.

If you ring the Tax Office you may be lucky and get through to someone who will issue SA 302’s but copy Returns, tax calculations and tax overviews should be sufficient.


Published 14 September 2017.

Updated 15 October 2017.