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Simple Assessment (PA302)

Form

A way to pay income tax owed to HMRC that wasn’t taken out of your income. If you’re not registered for a self assessment, you’ll receive a simple assessment directly from HMRC.

If you’ve submitted a self assessment previously and you receive a simple assessment, you no longer need to submit a self assessment. Your simple assessment will contain your tax calculation and how much tax you owe.

Information on the Simple Assessment:


Ensure everything on the letter is correct, notify HMRC within 60 days if there’s an issue. You need to pay the simple assessment by 31st January for any tax owed in the previous year, and within 3 months of the date of issue if you received the letter after 31st October.

The simple assessment can be paid through HMRC by logging into your personal tax account. However, if your tax bill is dated prior to April 20-21 or Apr 21-22, the tax needs to be paid by cheque, online/telephone banking, online banking or using debit/corporate credit card. You cannot use a personal credit card to pay your simple assessment.

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