Simple assessment – who is affected?

Simple assessments – who do they affect?

HMRC has started issuing taxpayers with a ‘Simple assessment’ where it believes tax is underpaid at the year end. HMRC now has greater access to 3rd party financial data which it is using to assess an individual’s tax position.

The simple assessment will be issued to taxpayers where tax can’t be paid through their tax code and replaces the need to submit a self assessment tax return.

Initially, simple assessments will be issued to new state pensioners with income in excess of the personal allowance in 2016/17 and to PAYE customers who have underpaid tax and cannot have it collected through their tax code.

And if I disagree with a ‘simple assessment’?

Taxpayers have 60 days to query an assessment, either in writing or by phone.

Payment can be made via an online payment service (personal tax account) or with a cheque.

If you have queries about simple assessments, please contact [email protected] or call 01527 558539. You can also find out about our tax services supporting individuals and companies via our website.

Simple assessment

Simple assessment