What is a Simple Assessment letter?
A Simple Assessment (sometimes shown as a PA302) is a letter where HMRC has worked out the tax you owe itself and asks you to pay it directly — without you having to complete a Self Assessment tax return. It is common for pensioners and people whose tax cannot be collected through their tax code.
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A Simple Assessment (sometimes shown as a PA302) is a letter where HMRC has worked out the tax you owe itself and asks you to pay it directly — without you having to complete a Self Assessment tax return. It is common for pensioners and people whose tax cannot be collected through their tax code.
Last reviewed: July 2026 · Written in plain English, checked against gov.uk · Information only, not legal advice
Simple Assessment (PA302): the essentials
- What it isHMRC’s own calculation of tax you owe
- No tax return neededYou just check and pay (or dispute)
- Deadline31 January, or within 3 months if issued later
- Query window60 days to challenge the figures
- UrgencyMedium — there is a real payment deadline
Why have I been sent a Simple Assessment?
HMRC sends a Simple Assessment when it can see you owe tax that cannot easily be taken through your tax code — for example tax on the State Pension when it exceeds your personal allowance, or on savings and other income. Instead of asking you to register for Self Assessment, HMRC does the sum for you using information it already holds and sends you the figure to pay.
When do I have to pay a Simple Assessment?
The payment deadline is normally 31 January following the end of the tax year. If HMRC issues the assessment later — within three months of that deadline — you get three months from the date of the letter to pay. You can pay online, by bank transfer, or by the other methods listed on the letter. If you cannot pay in full, contact HMRC about a Time to Pay arrangement rather than missing the deadline.
What if I think the Simple Assessment is wrong?
You do not have to simply accept the figure. If you think it is wrong, you have 60 days from the date of the letter to query it with HMRC, by phone or in writing, explaining what you believe is incorrect. HMRC will look at it again and either confirm or amend the amount. It is worth checking the income figures against your own records, because the assessment is only as accurate as the information HMRC holds.
What happens if you ignore it?
Ignoring a Simple Assessment does not make the tax go away. After the deadline, HMRC can add interest and late-payment penalties, and can pursue the debt like any other tax owed — including through debt collectors or court action. If the amount is wrong, the time to say so is within the 60-day query window; if it is right but unaffordable, a Time to Pay arrangement is far better than silence.
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See what your letter means — freeFrequently asked questions
Do I need to fill in a tax return for a Simple Assessment?
No — that is the point of it. HMRC has done the calculation, so you only need to check and pay, or query it if it looks wrong.
How long do I have to challenge a Simple Assessment?
You have 60 days from the date on the letter to query the figures with HMRC.
Can I pay a Simple Assessment in instalments?
If you cannot pay in full, contact HMRC about a Time to Pay arrangement before the deadline.
Official sources & free help
For the full detail — and free, independent advice — see: