Mortgage SA302 If you apply for a mortgage, then the lender is likely to ask for three years’ of accounts, and some evidence that the accounts that you show the lender are one and the same as the accounts that you submit to HM Revenue and Customs. Your accountant can provide you with form SA302 or its equivalent to do this, and our report will look like this: Attached to the report will be a print-out from our tax software which shows the tax computation, and a print-out from the HM Revenue and Customs website which shows the tax liability. Your accounts will also be enclosed. Notice that your accounts are not being certified in any absolute way. We are just giving assurance that it is the same set of accounts that are being shown to both the mortgage lender and the Revenue. There might be pressure to understate profit for the Revenue, and to overstate it for the lender, which is dealt with by this report. At least we now have a consistent story.