HM Revenue & Customs (HMRC) is reminding anyone who receives a Simple Assessment letter this summer to check it carefully and pay any tax owed by the deadline.
Simple Assessment letters (PA302) are issued when HMRC believes tax is due that cannot be collected automatically through PAYE or Self Assessment. This could include tax owed on savings interest, dividends, pension income, a second income, or where too much tax-free allowance has been received.
Around 1.8 million letters will be sent for the 2025/26 tax year. Recipients are encouraged to compare the information with their own records and pay any tax owed by 31 January 2027, unless their letter states a different deadline. Payments can be made through the HMRC app, online, by bank transfer or by cheque, and payment plans may also be available before the deadline.
HMRC has also reminded customers that genuine Simple Assessment letters are sent by post or appear in a Personal Tax Account, and anyone unsure about a letter’s authenticity can verify it on GOV.UK.
Read more: https://www.gov.uk/government/news/hmrc-urges-customers-not-to-ignore-simple-assessment-letters