HMRC is urging customers who receive a Simple Assessment letter to check it carefully and pay any tax owed by the deadline of 31 January, 2027. The tax authority will issue around 1.8 million letters by post in the coming weeks, covering the 2025 to 2026 tax year.
The letters, officially known as PA302, are sent to those who have tax to pay on income that has not been taxed through Pay As You Earn (PAYE) or Self Assessment. They set out exactly how much tax is owed and why.
Reasons for Simple Assessment Letters
There are a number of reasons why HMRC may not be able to collect tax automatically. These include tax to pay 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 the tax cannot be collected through a tax code (for example, larger amounts owed, typically £3,000 or more).
Official Warning and Advice
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." He added: "If you need extra support, or want to find out more, search 'Simple Assessment' on GOV.UK."
In a social media post, HMRC reminded customers that filing their returns early can save a lot of stress and allow for more time to correct any mistakes if needed. Those due a tax refund could also receive their money sooner by submitting their return early. "Ignore the siren call of 'I’ll do it tomorrow'," they said. "Filing your tax return early has plenty of benefits – from knowing what you owe so you can plan ahead for your payment, to enjoying the peace of mind that comes with getting it done."
Payment Options
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. More information on Simple Assessment can be accessed on the GOV.UK website.
