HMRC are currently reviewing SA302 forms for mortgage income verification purposes due to misunderstandings experienced by mortgage lenders.

Currently, lenders are requesting paper copies of the SA302 tax calculations from their clients, even when the client has filed their return on-line.

HMRC are currently working closely with the Financial Conduct Authority and Council of Mortgage Lenders to investigate the effect of this requirement on both HMRC and taxpayers.  HMRC will continue to provide paper copies whilst discussions are in progress.