What Is the SA100 Form?

The SA100 is HMRC’s main Self Assessment tax return form. It’s used by individuals to report income, claim tax reliefs, and calculate their tax liability.

You’ll need to complete an SA100 if you:

• Are self-employed or a sole trader

• Earn rental income from UK or overseas property

• Receive dividends, savings interest, or foreign income

• Have capital gains from selling assets

• Earn over £100,000 annually

• Are a company director or receive untaxed income

• Need to pay the High Income Child Benefit Charge

• Claim tax reliefs (e.g. pension contributions, Gift Aid)

• Are a non-resident with UK income

 

The SA100 includes sections for:

• Personal details and contact information

• Income from employment, self-employment, property, and savings

• Tax reliefs and allowances

• Student loan repayments and pension contributions

• Final tax calculation and declaration

 

Supplementary Pages You May Need with SA100

Depending on your income sources, you may need to submit additional forms alongside the SA100:

• SA102 – Employment income

• SA103S / SA103F – Self-employment income (short/full version)

• SA104S / SA104F – Partnership income

• SA105 – UK property income

• SA106 – Foreign income and gains

• SA108 – Capital gains

• SA109 – Non-residence status

• SA101 – Additional information (e.g. tax reliefs, student loans)

 

What Is the SA302 Form?

The SA302 is a summary of your tax calculation based on the information submitted in your SA100. It’s generated by HMRC after your Self Assessment return is processed.

It’s commonly used as proof of income for:

• Mortgage applications

• Business loans or personal finance

• Income verification for landlords or agencies

 

The SA302 includes:

• Total income from all sources

• Tax allowances and deductions

• Final tax liability for the year

• National Insurance contributions

• Breakdown of income types (e.g. self-employment, dividends, property)

 

How to Get Your SA302

You can obtain your SA302:

• By logging into your HMRC online account

• Through your accounting software (if compatible)

• By requesting it via HMRC’s helpline

• Automatically by post if you file a paper return

You can access SA302s for the last 4 tax years, and they’re typically available 72 hours after submission of your return.

 

SA302 vs. Tax Year Overview

• SA302 shows your income and tax calculation

• Tax Year Overview confirms payments made to HMRC

• Mortgage lenders often require both documents to verify income and payment history

 

How can we Support You

• Complete and file the SA100 and all relevant supplementary pages

• Generate and interpret SA302 forms for income verification

• Claim eligible tax reliefs and allowances

• Track CIS deductions and reconcile tax payments

• Provide bilingual support for Romanian-speaking clients

• Respond to HMRC enquiries with clarity and confidence