We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA
HMRC has issued the following update:
From June 2025, HMRC will begin issuing Simple Assessment letters providing a detailed calculation for any tax owed by customers for income received between April 2024 and April 2025.
Simple Assessment letters are sent to customers who are not part of Self-Assessment, and for those who either do not have a PAYE tax code, or where we cannot deduct the tax due automatically through that process.
While some customers may receive a Simple Assessment year-on-year, most will have no previous knowledge of what a Simple Assessment is, how it is calculated or why they have underpaid tax. You may therefore start to receive queries from clients who receive one of these letters.
We want to support customers who receive a Simple Assessment letter to know what to do, how to pay or to query the calculation.
The Simple Assessment letter details exactly what customers need to do and includes information about:
- how much tax is owed
- when it needs to be paid (usually by the following 31 January)
- how to pay it, including what to do if they disagree with the assessment.
There are various ways for customers to pay, including the HMRC app. You can find further information on paying a Simple Assessment tax bill on GOV.UK.
A common reason for a Simple Assessment is to pay tax on their State Pension. Customers can use our interactive tool: check if you need to pay tax on your pension to see if this is likely to apply to them.
In these circumstances customers can also watch the following videos:
How increases to the State Pension can affect the tax you pay
How to watch this YouTube video
There’s a YouTube video on this page. You can’t access it because of your cookie settings. You can change your cookie settings or watch the video on YouTube instead: How increases to the State Pension can affect the tax you pay
How you pay any tax due on your State Pension if it’s more than your Personal Allowance
How to watch this YouTube video
There’s a YouTube video on this page. You can’t access it because of your cookie settings. You can change your cookie settings or watch the video on YouTube instead: How you pay any tax due on your State Pension if it’s more than your Personal Allowance
Customers who owe tax from Bank and Building Society interest may receive 2 Simple Assessment letters in the same tax year depending on when this information is provided to HMRC. When this occurs, customers should be made aware that any amount due for the second assessment will be independent from the first.
If a customer receives a Simple Assessment, but they have already registered for Self-Assessment or filed their tax return for the year to which this assessment relates, they or their agent can call HMRC on 0300 200 3300 to have their Simple Assessment withdrawn.