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Simple Assessment (PA302)

[ˈsɪmpl əˈsɛsmənt (pɑː302)]



Simple Assessment (PA302) is a method of paying income tax owed to HMRC that wasn’t taken straight out of income. It can usually be paid online.

More detail:

Simple Assessment (PA302) is basically a bill for tax that has been underpaid. It is usually received by an individual that owes tax from a previous year, owes tax on the State Pension, or owes HMRC £3000 or more.

The letter includes all the information HMRC holds about an individual's income. It is important to check that all the information is correct and that HMRC are not missing any relevant facts.

A Simple Assessment must be paid within 3 months of the date of issue if it was received after 31st October. If not, it must be paid by 31st January the year following the Tax Year that money is owed for.

The bill can be settled online by logging into a Personal Tax Account. If the tax owed is from before 6th April 2021, it is not possible to use this service. The bill can also be settled via bank transfer or by sending a cheque.

A P800 can be sent instead of a Simple Assessment but it just depends on the type of case.

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