HM Revenue and Customs (HMRC) is sending letters to around 1.8 million people this summer who may have unpaid tax, with households being warned not to ignore them.
The tax authority is issuing Simple Assessment letters for the 2025/26 tax year to individuals who owe tax that has not already been collected through Pay As You Earn (PAYE) or Self Assessment.
What the letters contain
The letters, officially known as PA302, explain how much tax a person owes and the reason for the outstanding amount. HMRC has urged anyone who receives one to check the information carefully against their own records rather than putting it aside.
People could receive a Simple Assessment letter if they owe tax on savings interest or dividends, have a second income that has not been taxed, or need to pay tax on pension income. Letters can also be issued where someone has received more tax-free allowance than they were entitled to, or where the amount owed cannot be collected through their tax code. This can apply to larger sums, typically £3,000 or more.
Official response and payment options
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."
Those who receive a letter should check the figures against their own records. Any tax owed must usually be paid by January 31, 2027, unless the letter gives a different deadline. There is no need to complete a tax return for a Simple Assessment. People can pay the amount in full or make instalment payments before the deadline.
How to verify and pay
Payments can be made through the HMRC app, online through GOV.UK, by bank transfer or by cheque. HMRC said genuine Simple Assessment letters will either arrive through the post or appear in a person's Personal Tax Account online. People who are unsure whether correspondence claiming to be from HMRC is legitimate can check it through GOV.UK before taking further action.
