29th July 2026
HMRC is urging customers who receive a Simple Assessment letter this summer to check it carefully and pay any tax owed by the deadline.
HMRC will send Simple Assessment letters for the 2025 to 2026 tax year this summer.
The letters are sent to those who have tax to pay on income that has not been taxed through Pay As You Earn (PAYE) or Self Assessment.
HMRC is encouraging recipients to not ignore the letters.
HM Revenue and Customs (HMRC) is encouraging people who receive a Simple Assessment letter this summer to not ignore it, and to check the details and pay any tax owed.
Every year HMRC writes to people who need to pay tax on income which has not been collected through PAYE or Self Assessment.
The letters - known officially as PA302 – set out exactly how much tax is owed and why.
Customers may receive a Simple Assessment tax calculation letter if they have tax to pay that HMRC cannot collect automatically, for example:
there is tax to pay on interest on savings or dividends
a second income has not been taxed
tax is due on pension income
received more tax-free allowance than they were entitled to
the tax cannot be collected through a tax code (for example, larger amounts owed, typically £3,000 or more)
Myrtle Lloyd, HMRC’s Chief Customer Officer, said:
If you receive a Simple Assessment letter and have tax to pay, please don’t ignore it. It is quick and easy to pay any tax owed via the HMRC app.
If you need extra support, or want to find out more, search ‘Simple Assessment’ on GOV.UK.
HMRC will issue around 1.8 million Simple Assessment letters. People should check the figures in their letter against their own records and pay any tax owed by 31 January 2027, unless a different date is shown. Payments can be made in full or in instalments before the deadline and do not require a tax return.