HMRC sending 1.8m Simple Assessment letters
Taxpayers across the UK are already opening unexpected post. HMRC sending 1.8m Simple Assessment letters for the 2025-26 tax year has begun in earnest. Moreover, a further tranche will arrive between October and December 2026.
What is a Simple Assessment?
HMRC uses Simple Assessment in specific circumstances. Essentially, it applies where tax cannot be collected through PAYE or self assessment.
The PA302 letter sets out HMRC’s calculation. That calculation relies on information HMRC already holds. Common examples include tax due on:
- Pension income
- Savings interest
- Dividends
- A second, untaxed source of income
In addition, it can apply in two other situations. Firstly, where someone received more tax-free allowance than they were entitled to. Secondly, where the amount owed cannot be collected through a tax code. Typically, that means £3,000 or more.
When the letters arrive
HMRC began writing to working-age taxpayers from 30 June 2026. Letters to pensioners followed from 12 August.
Meanwhile, a second tranche relates to bank and building society interest data. HMRC expects to issue these between October and December 2026. Consequently, a small number of people may receive more than one letter for 2025-26.
Payment deadlines you must meet
You can pay in full or by instalments. However, your deadline depends on when the letter arrives:
- Received before 31 October 2026: pay by 31 January 2027.
- Received on or after 31 October 2026: pay within three months of the letter date.
Always check the calculation
Never assume HMRC has everything right. Instead, compare the figures carefully against your own records. Then contact HMRC promptly if anything looks wrong. Similarly, tell them if you believe the assessment should be withdrawn altogether.
Talk to us
With HMRC sending 1.8m Simple Assessment letters, questions are inevitable. Unsure whether your calculation is correct, or what to pay next? Contact our team today. We will review your assessment and explain exactly what to do.
