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HMRC is urging millions of people not to ignore official tax letters arriving over the coming months, warning that recipients should check them carefully and pay any tax owed before the deadline.
Around 1.8 million Simple Assessment letters will be sent for the 2025/26 tax year, with working-age taxpayers already beginning to receive them. Pensioners will start receiving their letters from 12 August, while a further batch linked to savings interest will be issued later this year.
The letters, officially known as PA302 Simple Assessments, are sent to people who owe tax that cannot be collected automatically through Pay As You Earn (PAYE) or Self Assessment.
Why have I received a Simple Assessment letter?
You may receive a letter if HMRC believes you have tax to pay on income that has not already been taxed.
This could include:
- Tax due on savings interest or dividends
- Income from a second source that has not been taxed
- Tax owed on pension income
- Receiving more tax-free allowance than you were entitled to
Tax bills that cannot be collected through your tax code, typically where the amount owed is £3,000 or more
Unlike a Self Assessment tax return, recipients do not need to complete a tax return. Instead, HMRC calculates the amount due and explains how it has worked it out in the letter.
Check the figures before you pay
HMRC is urging customers to compare the figures in their letter with their own records before making a payment.
Most people will need to pay by 31 January 2027, although some letters may show a different deadline.
Tax can be paid in full or in instalments before the due date using the HMRC app, online through GOV.UK, by bank transfer or by cheque.
Myrtle Lloyd, HMRC's Chief Customer Officer, 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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How do I know the letter is genuine?
Simple Assessment letters are official HMRC correspondence and are sent either by post or through a customer's Personal Tax Account.
The calculations are produced automatically using information HMRC receives from employers, the Department for Work and Pensions (DWP) and financial institutions, making the annual mail-out a routine part of the tax system.
Anyone unsure whether a letter is genuine can verify it through GOV.UK before responding.
For those needing extra help, HMRC has also published detailed guidance on Simple Assessment, including information specifically for pensioners, alongside resources on its Tax Confident website to help people understand their tax affairs.