So what is simple assessment?

Basically it is a calculation that HMRC has started issuing to taxpayers with relatively straight forward tax affairs, to collect underpayments of tax. This is as an alternative to issuing a tax return for completion.

HMRC have always had the power to issue assessments (P800 calculations) to collect underpayments of tax however previously these have not been enforceable.

With Making Tax Digital still on the horizon, HMRC are currently looking to take taxpayers out of the self-assessment system where their only income is state pension but it is above their tax free personal allowance.  This is expected to be rolled out to more taxpayers over the coming months.

Anyone receiving these new calculations (PA302) needs to be aware that these are enforceable assessments. In addition if you do not agree with the assessment you only have 60 days from the date of the assessment to contact HMRC.

Also, HMRC will be asking taxpayers to make payment via their Personal Tax Account.

If you have not yet registered for your Personal Tax Account, I would strongly recommend you to do so. It allows you to manage your tax affairs and update HMRC with changes in your personal details. Going forward this is how HMRC will communicate with taxpayers.

More information about the personal tax account can be found at