HMRC introduced a simpler way to collect tax in September 2017 which will hopefully take up to 2 million people out of the self assessment system.

Initially two groups are being placed into Simple Assessment:

  • Those who are claiming a state pension for the first time who also have income that exceeds the 2016/17 personal tax allowance.


  • Those who currently pay tax through PAYE but have underpaid tax and can’t have the outstanding amount collected through their tax code.


For these people, instead of having to file a self assessment tax return (also known as a PA302), they will receive a simple assessment calculation from HMRC.  They will then have only 60 days in which to flag anything up to HMRC if they believe anything to be incorrect.  After this date the simple assessment becomes binding.

Key Points:

  • HMRC cannot issue a simple assessment for a tax year where a self assessment return has already been filed.


  • However, they can withdraw a notice to file a self assessment return and issue a simple assessment if the self assessment return has not already been filed.


  • The due date for payment of a simple assessment is either 31 January following the end of the tax year to which it relates or 3 months following the date of issue of the assessment (whichever is later).


  • If you started to receive your state pension before 6 April 2016 and you currently submit a self assessment tax return, you must continue to file self assessment return for the time being.



Helen Fielding

3 May 2018