Don't be confused by HMRC's simple assessments
The way simple assessment liabilities could be notified changed last year. However, many taxpayers that opted for electronic communication are now receiving paper assessments. Does this mean there is an outstanding payment?
Simple assessments are used in circumstances where there is a tax liability that can’t be collected automatically but where self-assessment is not required. Following the end of the tax year, HMRC sends a calculation (the simple assessment) detailing the amount to pay. You then check the calculation and, if happy, pay the amount by 31 January, or three months after the date on the letter (if later). If you opted for digital communication, you will probably have received your assessment for 2021/22 electronically. However, as it was not certain that this fulfilled HMRC’s obligations under the legislation, you may also receive a paper copy. It's important to note that this is not a demand for a payment, or that your original payment has gone missing. It is just to put beyond doubt that the assessment was served in a valid way. If you have already paid the amount shown, you don’t need to worry and you can quickly check this on your personal tax account.
Related Topics
-
HMRC speeds up National Insurance refunds
HMRC has confirmed that it is using a new automated process to speed up National Insurance refunds. Where its records suggest that someone may have overpaid, HMRC will write to them asking them to check their employment and contribution details before any refund is processed. Could you be due money back?
-
Should you voluntarily payroll benefits in kind?
The window to sign up to voluntarily payroll non-mandatory benefits in kind for 2027/28 will open in November. Is it worth volunteering to pay HMRC earlier than required or should you wait until it becomes mandatory in 2028/29?
-
Wise tax statement errors could affect 4,000 customers
Around 4,000 UK customers of financial services provider Wise have been told that tax statements issued between 2021 and 2025 contained incorrect figures. The errors could have resulted in taxpayers paying too much or too little income tax and capital gains tax (CGT). What should affected customers check?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.