HMRC have issued guidance for pensioners receiving Simple Assessments

Simple Assessments are used by HMRC to collect underpaid tax for those with otherwise relatively straightforward tax affairs. Taxpayers receive a Simple Assessment where an Income Tax liability cannot be collected automatically through the Pay As You Earn (PAYE) system through wages or private pension income.

The main reasons someone might receive a simple assessment are having income from pensions or taxable state benefits or other untaxed income less than £10,000 such as from savings or investment.  Where untaxed income exceeds £10,000 taxpayers need to do a tax return.

If you know of anyone who has received one of the assessments and needs some advice, please ask them to contact our director, Heather Langtree, and she will be happy to help.

Further reading:  https://www.gov.uk/government/publications/pensioners-and-tax-communications-materials/simple-assessment-guide-for-pensioners