Simple Assessment letters.

At a glance

HMRC is sending Simple Assessment letters for the 2025 to 2026 tax year. The letters set out the tax HMRC believes is due where it has not been collected through PAYE or Self Assessment.

What does HMRC ask recipients to do?

HMRC advises people to check the figures in their letter against their own records and pay any tax due by the stated deadline. The HMRC publication says the usual date is 31 January 2027 unless the letter shows a different date.

Why might a letter be issued?

HMRC gives examples including tax due on savings interest or dividends, a second income that has not been taxed, pension income, or cases where tax cannot be collected through a tax code.

What is a Simple Assessment?

A Simple Assessment tax bill is also known as a PA302. HMRC explains that it may be issued where it believes tax is owed for a previous tax year and it cannot collect that amount through a tax code. The calculation can be sent by post or appear in a person’s Personal Tax Account. It should show how much tax HMRC believes is due, how it has been calculated and how payment can be made.

It is not the same thing as completing a Self Assessment tax return. A person who is required to submit a Self Assessment return should not assume that a Simple Assessment letter replaces that requirement. The correct route depends on the person’s tax position and the instructions received from HMRC. If there is doubt, check the official guidance or seek advice before taking action.

Read the calculation, not just the total

It can be tempting to focus only on the amount requested, but the calculation is usually the most useful place to begin. Compare the income, interest, benefits or other entries in the letter with your own records. Check that the tax year is correct, that any employment or pension figures look familiar, and that the calculation has not missed a change you reported. Keep the letter and any supporting information together while you do this.

HMRC’s guidance says that people may receive a Simple Assessment where tax has not been collected through PAYE or Self Assessment. Its examples include savings interest, dividends, a second income, pension income, having received more tax-free allowance than entitled to, or a larger amount that cannot be collected through a tax code. An example in official guidance is a tax amount of £3,000 or more. These examples are not a complete list, so the wording and figures in the individual calculation still matter.

Deadlines and payment

HMRC’s July 2026 announcement says recipients should pay by 31 January 2027 unless their letter gives a different date. The date shown in the individual letter should always be checked because it is the date that applies to that calculation. The HMRC announcement also notes that payment can be made in full or in instalments before the deadline and that a Simple Assessment does not require a tax return simply in order to make payment.

The official guidance sets out the available payment methods. Before paying, make sure you are using the correct HMRC details and retain a record of the payment. HMRC also advises people to check that correspondence is genuine. A letter may arrive by post or appear in a Personal Tax Account; if something looks unfamiliar, use GOV.UK’s official checking guidance rather than relying on a link or contact detail from an unexpected message.

If you think the calculation is wrong

Do not ignore a calculation that does not match your records. Start by gathering the information that supports your view, such as payslips, pension statements, savings information, dividend records or previous correspondence. Check whether the difference could be explained by a date, a duplicated figure, a change in income or a relief or allowance that has not been reflected. Keep any explanation clear and factual.

The correct next step will depend on the reason for the difference. The official Simple Assessment guidance explains how to understand and check the calculation. If your tax affairs include several sources of income, property income, investment income or a recent change in circumstances, it can be sensible to obtain advice before responding. Acting promptly gives you more time to clarify the position before the deadline shown in the letter.

A practical checklist

Open the letter promptly. Confirm the tax year, read the calculation line by line and compare it with your records. Check the payment date. Use the official GOV.UK guidance if you need to confirm the calculation or payment method. If you believe a figure is incorrect, do not guess—keep the supporting documents and ask for help. This process is usually more useful than trying to resolve a tax question from the headline amount alone.

Get help before the deadline if needed

A tax calculation can feel urgent, but the best response is normally a careful one. Keep the letter, check the facts and use the contact and payment details from official sources. If the calculation is not straightforward, get advice early enough to review the records and decide on the appropriate next step before the deadline shown in the letter.

What to do next

The original HMRC announcement explains payment options and where to find fuller Simple Assessment guidance. You can also contact Exclusive Accountants to discuss your tax position.

Source: HM Revenue & Customs, published 28 July 2026. This page is a general summary and does not replace official guidance.