On 5 September HMRC changed the way they deal with requests, from agents, for copies of the Self Assessment Tax Calculation (sometimes referred to as the SA302). HMRC will no longer send a paper copy of the calculation to the agent if the SA return has been filed online. There are exceptions, for example where it is either not possible for the agent to obtain a self-serve copy of the SA Tax Calculation, or where the mortgage provider is not on the List of Lenders. In the exceptional circumstances HMRC can arrange for a printed version of the calculation to be sent direct to the client.
HMRC have worked closely with mortgage lenders and their representative bodies to give assurance that self-serve versions of the SA tax calculation can be accepted as valid confirmation of income. On some occasions, individual branches have not received the message from their Head Office. If you are aware of instances where branches refuse to accept the self-serve version please contact Kelly Orford at the IAB: firstname.lastname@example.org confirming the address of the branch concerned so that this can be forwarded to HMRC and they can take this up with the lender.
HMRC have provided additional information, for agents, in support of the new process that was introduced on 5 September, if
- a lender refuses to accept self-serve copies, agents should check if they are on the List of Lenders and if they are the agent can go back to the lender with the list as evidence that their Head Office has confirmed they will accept self-serve copies.
- agents do not know how to print from their commercial software HMRC would suggest they phone their software provider.
- another third party needs a copy of the tax calculation please check if they will accept a self-serve copy.
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