HMRC Simple Assessment letter explained
A Simple Assessment is HMRC telling you what tax they think you owe for a year — without asking you to complete a Self Assessment return. The calculation is already done; your job is to check it and pay or query it before the deadline.
What this document usually is
Simple Assessment (sometimes shown as PA302) is used when HMRC already holds enough information to work out your tax bill: State Pension above the Personal Allowance, savings interest reported by banks, or PAYE tax that couldn't be collected through your tax code. It lists your income, allowances and the tax due, and gives a payment date.
Why you received one
Simple Assessments most commonly go to people who don't file a tax return but still have tax to pay:
- State Pension higher than your Personal Allowance
- Untaxed savings or investment interest above the savings allowance
- Underpaid PAYE tax too large to collect through a tax code
- Tax owed for a year in which you stopped working
What to check before paying
The assessment is only as good as HMRC's data, so check each line against your own records:
- Every income source listed, and the amounts beside them
- Bank and building society interest figures
- Pension income, including private pensions
- Allowances applied, including Marriage Allowance if you claim it
- The payment deadline printed on the letter
Deadlines and how to pay
The letter states the date the tax is due — commonly 31 January after the end of the tax year, or three months from the date of the letter if it was issued late. You can pay through your Personal Tax Account, by bank transfer using the reference on the letter, or by post. Late payment attracts interest, so pay or query it before the date rather than after.
If you disagree with it
You can query a Simple Assessment within 60 days of the date on the letter. Contact HMRC, explain which figures are wrong and why, and keep a record of the contact. If you're still unhappy after HMRC responds, the letter explains how to appeal formally.
Things worth a second look
- Savings interest much higher than your bank statements show
- A pension or employment listed that isn't yours
- A payment date sooner than you expected — Simple Assessments issued late still carry a hard deadline
- A demand asking for payment to an account that isn't HMRC's — always use the reference and details from GOV.UK
What you might need to do next
- Check every figure against bank statements, P60s and pension statements
- Query anything wrong within 60 days of the letter date
- Diarise the payment date and pay through GOV.UK or your Personal Tax Account
- If you can't pay in full, contact HMRC before the deadline about a Time to Pay arrangement
Common questions
Q. What is a Simple Assessment letter?
A. It's HMRC's own calculation of tax you owe for a year, sent instead of asking you to file a Self Assessment return. It lists your income and allowances, shows the tax due, and gives a payment date.
Q. Why did I get a Simple Assessment instead of a tax return?
A. Because HMRC already has the information needed — typically State Pension, bank interest reported directly by your bank, or PAYE tax that couldn't be collected through your tax code.
Q. When do I have to pay a Simple Assessment?
A. The date is printed on the letter. It's usually 31 January after the end of the tax year, or three months from the letter date if HMRC issued it late in the year.
Q. How do I dispute a Simple Assessment?
A. Contact HMRC within 60 days of the date on the letter, quoting the reference, and set out which figures you believe are wrong. HMRC will review and issue a corrected assessment if they agree.
Q. Can ClariDoc explain my Simple Assessment?
A. Yes — upload the letter and ClariDoc summarises the income lines, the amount due, the payment deadline and what to check, in plain English. ClariDoc doesn't give tax advice.
Related guides
Important disclaimer
This guide is general information about HMRC Simple Assessment letters. It is not tax advice. For personal advice, contact HMRC or a qualified tax professional.
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