Earnr AI, your new tax assistant, is here. Check it out now!
Stressed by tax?
Get Earnr Pro

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.

Back to Taxionary

You might also like...

decorative image for a blog

Submit your 22/23 Tax Return Before January 31st

January 31st is the deadline for submitting 2022/23 tax returns. It's a good idea to complete your tax return ahead of this deadline to avoid mistakes and potential penalties. This article shows why its a good idea to submit your tax return early and how Earnr can help you if you are stuck.

Read more
decorative image for a blog

We asked Earnr AI why you should use Earnr…. here’s what it said…

We recently introduced our newest addition to the Earnr team; our AI chat bot, Earnr AI. In this article we put Earnr AI to the test and asked it why you should use Earnr as your tax companion, bookkeeping tool and tax return assistant. Read it's excellent response!

Read more
decorative image for a blog
December 20, 2023
Tax essentials

Why should you submit your tax return over the Christmas period?

The festive period is often thought of as the busiest time of the year with the run up to Christmas and New Year. Whilst this period can feel hectic at times, it can also be seen as the perfect time to complete your tax return. In this article we explain why this Christmas time is the best time to submit your 22/23 tax return.

Read more
Earnr logoDownload earnr