SA302 Process by HMRC
From HMRC Agent Alert August – September 2017
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.
Suggested action for agents:
• if a lender refuses to accept self-serve copies we would suggest agents check if they are on the List of Lenders who accept them
• if agents do not know how to print from their commercial software we would suggest they contact their software provider
• if another third party needs a copy of the tax calculation please check if they will accept a self-serve copy
More information can be found on the GOV.UK webpage Mortgage providers and lenders who accept a SA302 tax calculation.