What do I do if I receive a Simple Assessment letter from HMRC?

Don't ignore it!

HMRC has issued a reminder to taxpayers not to ignore a Simple Assessment letter (PA302) if one arrives.

Simple Assessments are aimed at people who aren't required to complete a Self Assessment tax return, but who HMRC believes still have tax to pay, for example, because of small amounts of savings interest, pension income or other untaxed income.

If you receive one, the figures need to be carefully checked. HMRC does not always have perfect information, so we cannot simply assume the assessment is correct.

If you're unsure whether the figures are correct or why you've received the letter, contact us before doing anything. We can check the position for you and advise on what needs to be done.

If the assessment is correct, you will need to make sure the tax is paid by the deadline shown on the letter.

Importantly, if you believe a Simple Assessment is wrong, you have 60 days from the date it was issued to challenge it. Don't leave it until the last minute.

But what if I already complete Self Assessment tax returns?

This can happen. Sometimes HMRC's systems are not fully aligned, and a Simple Assessment is issued when you are already within Self Assessment.

Don't automatically pay it. If you receive one, please forward it to us and we'll check why HMRC has issued it and make sure your tax is dealt with correctly.

So, if you receive a Simple Assessment, don't ignore it - let us help you deal with it.

Further reading: HMRC urge taxpayers not to ignore Simple Assessments