The short version: Simple Assessment is a letter from HMRC telling you that you owe tax, without you having to file a Self Assessment return. HMRC works it out for you and sends you the bill.
Who gets one?
Typically people who owe tax but don’t meet the criteria for Self Assessment. Common recipients include those whose only income is State Pension but owe tax on it, or people HMRC has identified as owing money through other means.
What do you need to do?
Check the calculation is correct. If it is, pay by the deadline. If you think it’s wrong, contact HMRC to query it.
Is it the same as Self Assessment?
No. With Self Assessment, you calculate and report your own income. With Simple Assessment, HMRC does the calculation and just tells you what to pay. If you get a Simple Assessment, you usually don’t need to file a Self Assessment (unless your circumstances change).
Received a Simple Assessment and not sure if it’s right? Let us check the figures for you.
