The Death of SA302s: Why Are We Still Being Asked for Them?

Introduction

For many years, the SA302 was the go-to document for self-employed individuals applying for mortgages. Accountants were frequently asked to provide these forms to verify a client’s income. However, in 2017, HMRC stopped issuing SA302s directly to accountants, instead providing alternative ways for taxpayers to prove their income. Yet, eight years later, mortgage advisors and lenders are still asking for them. Why is the industry struggling to move on, and what should accountants be providing instead?

Why Did HMRC Scrap the SA302?

The SA302 was essentially a summary of an individual’s tax return, but with HMRC’s push towards digitalisation, they discontinued issuing them to accountants in 2017. The goal was to encourage self-service, allowing taxpayers to access their financial data directly. This shift aligned with HMRC’s broader Making Tax Digital (MTD) initiative, aimed at improving efficiency and reducing reliance on paper-based processes.

Despite this change, many mortgage lenders continued requesting SA302s out of habit, unaware of or resistant to HMRC’s new approach.

What Should Mortgage Advisors Be Asking For?

While SA302s are a thing of the past, there are perfectly valid alternatives available that provide the same information:

  1. Accountant-Prepared Tax Calculations – Generated from professional accounting software, these show the same tax return information that an SA302 once did.
  2. Tax Year Overviews from HMRC – Available for download from the HMRC portal, these serve as official confirmation of tax liability and payments made.

Together, these documents offer lenders all the verification they need, with the added benefit of being current and directly sourced from HMRC’s systems.

Why Are People Still Asking for SA302s in 2025?

Despite clear guidance from HMRC, many mortgage lenders and advisors have been slow to update their requirements. Reasons include:

  • Outdated policies – Some lenders still use checklists created years ago, failing to revise them in line with HMRC’s changes.
  • Lack of awareness – Many mortgage advisors are simply unaware that SA302s are no longer issued.
  • Resistance to change – The financial industry often clings to familiar processes, even when more efficient alternatives exist.

How to Educate Clients and Mortgage Advisors

Accountants and financial professionals can play a key role in helping to update industry practices by:

  • Proactively informing clients about the correct documents they need when applying for a mortgage.
  • Providing clear guidance to mortgage advisors on the HMRC-approved alternatives.
  • Encouraging lenders to update their policies, perhaps even directing them to HMRC’s official guidance on acceptable proof of income.

Conclusion

SA302s have been ‘dead’ for eight years, yet their ghost still haunts mortgage applications today. The reality is that HMRC has moved on, and so should mortgage lenders. By embracing the approved alternatives—Tax Calculations and Tax Year Overviews—both accountants and lenders can ensure a smoother, more efficient mortgage application process for self-employed individuals.

It’s time to let the SA302 rest in peace.