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.
How it escalates
- 01The 60-day window to dispute the calculation passes and the assessment stands as issued.
- 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.
- 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.
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.