Starting from June 2025, HMRC will commence sending out Simple Assessment notifications to collect income tax that they believe is owed from the last tax year.
A simple assessment is sent only to individuals who don’t complete a tax return through self assessment and is typically issued to those lacking a PAYE tax code, or when automatic tax deductions through PAYE are not feasible.
The simple assessment letters that are being sent by HMRC from June will cover the period from 6 April 2024 up to the 5 April 2025.
Each letter will show the figures used to calculate the tax that has been underpaid including each source of income received through the pay as you earn (PAYE) system.
HMRC also details how to pay your tax demand and the deadline for payment which will typically be January 31st 2026.
You should be able to see a copy of the simple assessment tax bill in your personal tax account just in case you lose the original.
Why have I got a simple assessment tax bill from HMRC?
A simple assessment is issued by HMRC when you underpay tax through income received via PAYE.
You may be sent a simple assessment for underpaid tax from different sources of income including pension and savings.
In HMRC’s agent update issue 131 they confirm that needing to pay tax on a state pension is a common reason for receiving a 24/25 simple assessment and provide a Youtube video for reference.
HMRC states that individuals who owe tax on interest earned from banks and building societies might receive two simple assessment notifications at different times within the same tax year.
HMRC stresses that the financial obligation indicated in the second simple assessment stands separate and is not connected to the amount specified in the first assessment.
I have checked my 2024/25 simple assessment and think it is wrong
You should check your simple assessment and if you believe it to be incorrect you should tell HMRC promptly.
If you disagree with your simple assessment tax bill HMRC expect you to let them know within sixty days from when it was issued, clearly stating what you think is wrong.
Should no concerns be communicated within this 60-day period, the simple assessment will usually be considered finalised without further opportunity for dispute.
HMRC might consider accepting a late appeal against the simple assessment, especially if you have valid reasons for not disputing the assessment initially.
Paying your 2024/25 simple assessment tax bill
If you’re unable to settle your simple assessment tax bill you should reach out to HMRC using the contact number provided on the letter.
Making contact with HMRC as quickly as you can is always recommended and will allow you to explore the option of arranging a payment plan to clear the outstanding balance, known as a ‘time to pay’ arrangement.
What if I have to complete a tax return for the 24/25 tax year?
If you receive a simple assessment but you have already enrolled in self assessment or submitted a tax return for the 2024/2025 tax year you or your accountant should contact HMRC at 0300 200 3300 to request the withdrawal of the Simple Assessment.
