(Image: Getty Images)
Nearly two million Brits are set to receive important letters from HM Revenue and Customs (HMRC) in the coming weeks.
The tax office will be sending out 'simple assessment' letters, urging people to check the details and ensure they have paid any owed tax before the deadline.
The letters, officially known as PA302 simple assessments, will be sent to anyone who has to pay income tax that has not been collected through self-assessment or Pay As You Earn (PAYE).
HMRC estimates around 1.8 million people will receive the letters this year.
Do Pensioners pay tax?
Nearly 2 million Brits to receive urgent letter from HMRC
Simple assessment letters will be sent to anyone HMRC believes owes tax 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
They also apply to tax bills that can't be collected through a tax code, typically when the amount owed is £3,000 or more.
Unlike a self-assessment tax return, recipients of the simple assessment letters don't need to fill out a tax return.
Instead, HMRC calculates the amount due and explains how it was determined in the letter.
Are you using Making Tax Digital for Income Tax?
Craig Ogilvie, Director of Making Tax Digital (MTD), explores how MTD is working in practice with our customers and making a real difference.
Join over 445,000 eligible customers who have already sent their first quarterly… pic.twitter.com/yNpzTkM3OS
— HM Revenue & Customs (@HMRCgovuk) August 18, 2026
Most people will need to settle their bills by January 31, 2027, although some letters may specify a different deadline.
The tax can be paid in full or in instalments via the HMRC app, online through GOV.UK , by bank transfer, or by cheque.
How do I know the HMRC simple assessment letter is genuine?
Simple assessment letters are official HMRC correspondence, sent either by post or through a customer's Personal Tax Account.
The calculations are automatically generated using information HMRC receives from employers, the Department for Work and Pensions (DWP), and financial institutions, making them a routine part of the tax system.
Anyone unsure whether a letter is genuine can verify it through the Government website before taking any action.
For those needing additional help, HMRC has issued detailed guidance on simple assessment, including specific information for pensioners, along with resources on its tax confident website to help people manage their tax affairs.
Have you received a letter from HMRC? Let us know in the comments.