Simple Assessment Tax Bills

Simple Assessment is HMRC's way of collecting Income Tax you owe without you having to complete a Self Assessment tax return. If HMRC sends you a Simple Assessment letter, you must check the figures and pay by the deadline shown. This article explains when you might receive one, how to check your bill is correct, and how to pay what you owe.

What is Simple Assessment?

Simple Assessment is a tax bill HMRC sends to people who owe Income Tax that cannot be automatically collected from their income. Instead of asking you to complete a Self Assessment tax return, HMRC calculates the tax you owe and sends you a letter telling you how much to pay.

You may receive a Simple Assessment letter if you:

• Owe Income Tax that cannot be automatically taken out of your income
• Owe HMRC £3,000 or more
• Have to pay tax on your State Pension

HMRC will send your Simple Assessment letter either by post or to your personal tax account if you have one set up.

Understanding your Simple Assessment letter

Your Simple Assessment letter shows:

• Your taxable income (for example, income from pay, pensions or state benefits)
• Any Income Tax you've already paid
• The tax you still owe

You should check these amounts match your own records, such as your P60, bank statements or letters from the Department for Work and Pensions.

If you receive state benefits paid every 4 weeks, remember to work out the total paid in a year by multiplying your regular payment by 13 (not 12).

You can use the HMRC tax checker to estimate how much tax you should have paid in the previous tax year. If you don't understand your calculation, you can get advice from HMRC or a professional such as a tax adviser or accountant.

Payment deadlines

The deadline for paying your Simple Assessment depends on when you receive the letter.

For the 2025/26 tax year (6 April 2025 to 5 April 2026):

• If you receive your letter before 31 October 2026, you must pay by 31 January 2027
• If you receive your letter on or after 31 October 2026 (for the 2025/26 tax year or any earlier tax year), you must pay within 3 months of the date of the letter

You can get help from HMRC if you cannot pay your tax bill on time.

How to pay your Simple Assessment bill

You'll need the 14-character payment reference number starting with 'X' from your Simple Assessment letter.

You can pay the outstanding balance in full or split it into smaller payments, but you must pay what you owe by the deadline on your letter.

Pay online

You can pay online by:

• Approving a payment through your online bank account (you'll be asked to sign in to your online banking)
• Debit or corporate credit card

You cannot pay with a personal credit card. There's a non-refundable fee if you pay by corporate credit card or corporate debit card.

HMRC accepts your payment on the date you make it (even on bank holidays and weekends), not the date it reaches HMRC's account.

If you pay through your online bank account, the payment is instant but can take up to 2 hours to show in your bank account.

You can sign in to your Personal Tax Account when you use the online service to see and pay tax you owe, but you can still pay without signing in. Note that if you owe tax from before 6 April 2024, you cannot see and pay tax using your Personal Tax Account.

You can also use the HMRC app to pay your bill through your bank's app.

Pay by bank transfer

You can make a bank transfer using Faster Payments, CHAPS or Bacs from your online bank account or by phoning your bank.

Payments usually reach HMRC:

• On the same or next day for Faster Payments
• The same working day if you pay within your bank's processing times for CHAPS payments
• Within 3 working days for Bacs payments

Check your bank's transaction limits and processing times before making a payment.

If you're paying from a UK account:

• Sort code: 08 32 10
• Account number: 12001020
• Account name: HMRC Shipley

If you're paying from an overseas account:

• Business Identifier Code (BIC): BARCGB22
• Account number (IBAN): GB03 BARC 2011 4783 9776 92
• Account name: HMRC Shipley
• Barclays Bank PLC, 1 Churchill Place, London, United Kingdom, E14 5HP

Pay by cheque

Make your cheque payable to 'HM Revenue and Customs only' and write your 14-character payment reference number (starting with 'X') on the back.

Send your cheque to:

HMRC Direct

BX5 5BD

It usually takes 3 working days for your payment to reach HMRC.

If you think your Simple Assessment is wrong

If you think the amounts used in your calculation are incorrect, you must contact HMRC within 60 days of receiving your letter. You'll need to specify which amounts you think are incorrect and what the amounts should be.

What happens next

If HMRC agrees your Simple Assessment was wrong, you'll be sent a new Simple Assessment letter.

If they disagree, you'll receive a decision letter explaining why, how to pay and how to appeal.

You must still pay your Simple Assessment tax bill by the deadline unless HMRC tells you they'll delay your payment date.

How to appeal

If you disagree with HMRC's response, you can make an appeal. Your decision letter will explain how to do this.

You have 30 days from the date your decision letter was issued to appeal.

When you appeal, tell HMRC if you have any extra information or if you think they've missed something. Include what you think the correct figures are and how you've calculated them.

Sources

• Check your Simple Assessment tax bill
• Pay your Simple Assessment tax bill

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.