1.4 million Simple Assessment letters will be issued over the next couple of months for the 2024 to 2025 tax year.
HM Revenue and Customs (HMRC) issues the routine letters every year to people who need to pay tax on their income that has not been taxed through Pay As You Earn (PAYE) or Self Assessment.
The letters provide a detailed assessment of unpaid tax on income above the annual personal allowance and guidance on how customers can pay tax owed.
Download the HMRC app to manage your money easily.
— HM Revenue & Customs (@HMRCgovuk) July 29, 2025
When you’re on it, you’re on it.
Download today. 👇https://t.co/8NJGh489Xv pic.twitter.com/BBxflDIqNx
A Simple Assessment can be issued for a number of reasons, including where:
- There is tax to pay on interest on savings or dividends
- Customers received more tax-free allowances than they were entitled to
- Customers have a second income they haven’t paid tax on
- Too little tax has been paid
- Tax is due to be paid on pension income
If customers receive a letter either through the post or online in their Personal Tax Account, they can go to GOV.UK to find out more, check the assessment against their own records and pay any tax owed.
The payment deadline is 31 January 2026, unless an alternative date is stated in the letter.
Simple Assessment payments can be made in full, or in instalments before the deadline.
Payments can be made using the free and secure HMRC app, online via GOV.UK, by bank transfer or cheque. A full list of payment methods can be found on GOV.UK.
HMRC has produced a detailed guide to help pensioners understand their Simple Assessment.
Simple Assessment letters are automatically generated and sent to customers when HMRC receives information from employers, Department for Work and Pensions, customers themselves and from banks, building societies and financial institutions that shows tax is due.
Recommended reading:
- When is the next solar eclipse and is it visible near me? All you need to know
- Tesco, Sainsbury's, Morrisons, Asda prices set to increase by 33%, experts warn
- Tesco, Sainsbury's and M&S shoppers issued 'very beneficial' fruit update
Anyone who believes an error has been made in the assessment should get in touch with HMRC within 60 days to query it. More information on how to contact HMRC is available on GOV.UK.
If HMRC agrees an assessment was incorrect, customers will be sent an updated letter with details of how to pay by the deadline.
If HMRC believes the assessment was correct, customers can go to GOV.UK to appeal within 30 days of the date of the decision letter.
Share