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Tax · United Kingdom

Simple Assessment (PA302) — an HMRC tax bill with a real deadline

A Simple Assessment is a tax bill from HMRC for Income Tax that cannot be collected automatically through PAYE. Unlike a P800 it is a formal demand for payment with a legal deadline, and the figures can only be queried within 60 days.

How serious: needs actionAlso called: PA302, Simple Assessment letter, Simple Assessment tax bill

A Simple Assessment is a bill HMRC sends when it believes you owe Income Tax that cannot be taken automatically through PAYE. Typical cases are tax on the State Pension, savings interest or other untaxed income. HMRC has worked out the amount from the data it already holds.

You do not need to fill in a tax return. That is the point of the system: HMRC calculates, you pay. The letter shows the tax year, a calculation of income and tax, the amount to pay and a payment deadline.

This is different from a P800. A P800 is a calculation that may lead to a refund or a tax code change. A Simple Assessment is a formal demand for payment with a legal deadline. After the deadline, the amount is a collectable HMRC debt.

Who sends it

HM Revenue and Customs (HMRC), the UK's tax authority.

A letter from HMRC headed 'Simple Assessment' with the form reference PA302. It states a tax year, a calculation of income and tax, an amount to pay and a payment deadline, with instructions to pay online or by bank transfer.

The deadline

If the letter arrives before 31 October following the tax year: 'you must pay what you owe by 31 January' of the next year (e.g. letter before 31 October 2026 for tax year 2025-26 — pay by 31 January 2027). If it arrives on or after 31 October: 'you must pay what you owe within 3 months of the date of the letter'. To dispute the figures: 'If you think any information is wrong, you must contact HMRC within 60 days.'

If the letter arrives before 31 October following the tax year, the tax must be paid by 31 January of the next year — for example, a letter received before 31 October 2026 for the 2025-26 tax year is due by 31 January 2027. If it arrives on or after 31 October, payment is due within 3 months of the date of the letter. If any information looks wrong, HMRC must be contacted within 60 days of the date of the letter.

If you do nothing

After 60 days without a query, the figures stand. After the payment deadline, the assessed tax is a collectable HMRC debt, and HMRC's published process for unpaid tax bills applies: referral to debt collection agencies, taking control of goods, direct recovery from bank accounts for debts of £1,000 or more, and county court action.

Compute your date

The rule above is what the law sets. Put in the dates on your own letter and it becomes a date.

How it escalates

  1. 01The 60-day window to dispute the calculation passes and the assessment stands as issued.
  2. 02After the payment deadline the amount becomes an enforceable tax debt. HMRC may pass it to one of its regulated debt collection agencies, which contact you by letter, SMS or phone.
  3. 03Continued non-payment can lead to HMRC taking control of goods, recovering the money directly from your bank account (debts of £1,000 or more), or court action, under HMRC's published enforcement guidance.

Your options, procedurally

  • The amount can be paid online, by bank transfer or by cheque by the deadline on the letter.
  • If any information in the assessment looks wrong, HMRC can be contacted within 60 days.
  • If the bill cannot be paid in full, a payment plan (Time to Pay) can be requested through HMRC — 'HMRC will check if a payment plan is affordable for you'.

How to respond

Response types

  • Ask for clarificationQuery a Simple Assessment (s.31AA TMA 1970) · Taxes Management Act 1970, s.31AA (query of simple assessment)
  • File the objectionAppeal against the Simple Assessment after HMRC's final response · Taxes Management Act 1970, s.31 (right of appeal against an assessment), following the s.31AA final response
  • Ask for instalmentsTime to Pay arrangement

Where and how

  • Simple Assessment on GOV.UK / personal tax account
  • Telephone
  • Post (first class / ordinary mail)
  • Royal Mail Signed For / Special Delivery Guaranteed

What makes it count

The 60-day query period runs from the date on the assessment, not from receipt, so a postal query must be sent early enough to reach HMRC inside the window; keep proof of posting. Querying and paying are independent - HMRC may postpone payment while a query is considered, but if it does not, the payment deadline printed on the assessment (31 January where the letter arrived before 31 October following the tax year, otherwise 3 months from the date of the letter) still runs.

Common questions

Do I need to fill in a tax return?

No. HMRC has calculated the amount from the data it holds. The letter is the bill.

How is this different from a P800?

A P800 is a calculation that leads to a refund or a tax code change. A Simple Assessment is a formal demand for payment with a legal deadline.

When exactly is payment due?

By 31 January of the next year if the letter arrived before 31 October following the tax year; within 3 months of the date on the letter if it arrived on or after 31 October.

What if I think the figures are wrong?

HMRC must be contacted within 60 days of the date of the letter. After that, the figures stand.

Sources

Facts verified against the sources below on 28 August 2026.