HM Revenue & Customs (HMRC) is sending Simple Assessment letters to 1.8 million UK households for the 2025-26 tax year. The tax office is urging recipients not to ignore the official correspondence, which arrives by post or appears in a customer's personal tax account online.
The letters are for people who have tax to pay on income that has not been taxed through Pay As You Earn (PAYE) or Self Assessment. This includes tax on savings interest, dividends, a second income, pension income, or receiving more tax-free allowance than entitled. The tax cannot be collected automatically through a tax code, typically for larger amounts of £3,000 or more.
How to pay and deadlines
Recipients should check the figures against their own records and pay any tax owed by January 31, 2027, unless a different date is shown on the letter. Payments can be made in full or in instalments before the deadline and do not require a tax return. Customers can pay using the HMRC app, online via GOV.UK, by bank transfer, or by cheque.
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.” She added: “If you need extra support, or want to find out more, search ‘Simple Assessment’ on GOV.UK.”
Official guidance and verification
Detailed guidance on Simple Assessment, including a dedicated guide for pensioners, is available on GOV.UK. HMRC's new Tax Confident website also offers resources to help people understand their tax affairs. The letters are official and arrive by post or appear in a customer's personal tax account online. Recipients can check if a letter from HMRC is genuine on GOV.UK.
