HMRC has started to issue tax calculations and simple assessments for those taxpayers that are not required to file annual tax returns to ensure they have paid the correct tax for the year ended 5 April 2019.

As with any correspondence you receive from HMRC I would recommend that you check the accuracy of the information, as historically errors have occurred.

HMRC obtains a lot of its information directly from third parties i.e. employers, banks and building societies but will not check the accuracy of the data provided.

If you have underpaid tax, HMRC will try to collect the underpaid tax via your 2019/2020 or subsequent years tax codes, where they can.

If your tax calculation shows that you have overpaid tax then repayment can be claimed via your personal tax account. Your personal tax account is a secure, personalised place that allows you to find the details that HMRC hold on you.

In this digital age, these accounts provide an opportunity to check that information held is correct, and to source useful information such as your state pension forecast. As more information is added, personal tax accounts are becoming an increasingly useful tool.

For further details of what you can use your personal tax account for and how to register, please refer to