Received a Simple Assessment Letter? Don't Ignore It
HMRC is sending 1.8 million Simple Assessment letters for the 2025/26 tax year. Here's who gets them, why, and the 31 January 2027 payment deadline.
HMRC is sending around 1.8 million Simple Assessment letters (also known as PA302) this summer, covering tax owed for the 2025/26 tax year. The letters are for people who owe tax that can't be collected automatically — for example, on savings interest, dividends, a second income, or pension income.
Working-age customers started receiving letters from 30 June 2026, and pensioners will begin receiving them from 12 August 2026. A second batch will go out between October and December 2026.
Simple Assessment is separate from Self Assessment. If you already file a Self Assessment tax return, you won't normally get one of these letters — the income is handled through your return instead. Simple Assessment is typically used when the amount owed can't be collected through a tax code, often for amounts of £3,000 or more.
Key Points
- Around 1.8 million letters are being sent for the 2025/26 tax year.
- Letters cover tax on savings interest, dividends, second incomes, and pension income not collected through PAYE.
- The payment deadline is 31 January 2027.
- You can pay in full or in instalments, as long as the total is paid by the deadline.
What to Do
- If you receive a letter, check the income figures against your own records (bank statements, pension statements).
- If the calculation looks right, pay by 31 January 2027 — via the HMRC app, online, bank transfer, or cheque.
- If you think the figures are wrong, contact HMRC within 60 days of the date on the letter.
Related Guides
Information accurate as of 5 August 2026. Verify current details on GOV.UK.