HM Revenue and Customs (HMRC) is encouraging people in Lanarkshire who receive a Simple Assessment letter this summer not to ignore it – and to check the details and pay any tax that they owe.
What is a Simple Assessment letter?
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.
Lanarkshire customers may receive a Simple Assessment tax calculation letter if they have tax to pay that HMRC cannot collect automatically. Examples include tax on interest on savings or dividends, a second income that has not been taxed, tax due on pension income, receiving more tax-free allowance than entitled to, or when the tax cannot be collected through a tax code (typically for larger amounts owed, £3,000 or more).
What HMRC says
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.
How to pay
People should check the figures in their letter against their own records and pay any tax owed by January 31, 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.
Customers can pay using the free and secure HMRC app, online via GOV.UK, by bank transfer or by cheque. Visit GOV.UK for a full list of payment methods.
Additional resources
Detailed guidance on Simple Assessment – including a dedicated guide for pensioners – is also available on GOV.UK. HMRC’s new Tax Confident website offers clear, simple resources to help people understand their tax affairs with confidence.
The letters are official and arrive by post or appear in a customer’s Personal Tax Account online. Customers living in Lanarkshire can check if a letter from HMRC is genuine via the website https://www.gov.uk/guidance/check-if-a-letter-youve-received-from-hmrc-is-genuine
