Answers · UK 2025/26

What is a Simple Assessment from HMRC?

A Simple Assessment is a tax bill HMRC sends directly, without requiring a full Self Assessment return, typically used when you owe tax that cannot be automatically collected through PAYE -- commonly for State Pension income exceeding your Personal Allowance, or underpaid tax over £3,000 that cannot be collected via a tax code adjustment.

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Simple Assessment was introduced to reduce the burden of full Self Assessment for people with straightforward tax situations who nonetheless owe HMRC additional tax that cannot be collected automatically through PAYE. **Who typically gets one** Common recipients include pensioners whose State Pension (which is taxable but paid without tax deducted at source) combined with other income exceeds their Personal Allowance, people who owe tax that is too large to collect via a tax code adjustment (generally over £3,000), or those with a specific one-off untaxed income source that does not otherwise require full Self Assessment registration. **How it differs from Self Assessment** Unlike full Self Assessment, you do not need to complete and submit a tax return yourself -- HMRC calculates the amount owed based on information it already holds (such as State Pension records, employer PAYE data, and bank interest reported by banks) and sends you the bill directly, either by post or viewable in your Personal Tax Account. **Checking the calculation** You should still check the Simple Assessment figures carefully against your own records, since it relies on data HMRC has received from third parties (pension providers, banks, etc.) which can occasionally be incomplete or wrong -- if you spot an error, you can query it and ask HMRC to correct the assessment. **Payment deadline** Payment is generally due by 31 January following the tax year end (the same deadline as Self Assessment balancing payments), or within three months of the date of the assessment if issued later than 31 October -- late payment can trigger interest and penalties in the same way as late Self Assessment payments. **Worked example** A retired person receives £11,502 in State Pension a year (2026/27, at the new £241.30 weekly rate uprated during the year) plus £3,000 in taxable interest from savings above their Personal Savings Allowance. Their total income of £14,502 exceeds the £12,570 Personal Allowance by £1,932, creating a tax liability of roughly £386 (20% of the excess) that HMRC collects via Simple Assessment since there is no PAYE employment to adjust a tax code against. **If you disagree** You generally have 60 days from the date of the assessment to query it or ask HMRC to review the figures if you believe they are incorrect -- do not simply ignore a Simple Assessment you disagree with, since unpaid tax will still accrue interest while a dispute is unresolved if you turn out to be wrong. **Practical tip** If you regularly receive a Simple Assessment each year for the same recurring reason (such as State Pension plus modest savings interest), consider whether adjusting your savings between ISAs and taxable accounts could reduce or eliminate the recurring tax liability.