HMRC issues around 1.8 million Simple Assessment letters and stated that people should check the figures in their letter against their own records.
The letters will be sent to those who have tax to pay on income that has not been taxed through Pay As You Earn (PAYE) or Self Assessment.
Individuals may receive a Simple Assessment letter if they owe tax that cannot be collected automatically by HMRC, for example, if:
· there is tax to pay on interest on savings or dividends
· a second income has not been taxed
· tax is due on pension income
· they received more tax-free allowance than they were entitled to
· the tax cannot be collected through a tax code (for example, larger amounts owed, typically £3,000 or more).
Any tax owed should be paid by 31 January 2027, unless a different date is shown.
Myrtle Lloyd, Chief Customer Officer at HMRC, 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.
‘If you need extra support or want to find out more, search ‘Simple Assessment’ on GOV.UK.’
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05/08/2026
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