1st Friday
Tax Chat

HMRC to issue simple assessments

HMRC to issue simple assessments

Powers were introduced last year to allow HMRC to issue what they are calling ‘simple assessments’ these are income tax assessments that are not self-assessments!  The first of these will be sent out this week.

They are being sent to taxpayers who have underpaid PAYE for 2016/17 where the amount can’t be collected by an adjustment to the PAYE code.

Please bear in mind that simple assessments are far from simple! They are formal assessments and so need to be checked carefully if received.

Queries can be raised within 60 days of the date of the assessment.  If the queries cannot be resolved there is a further period of 30 days during which a formal appeal can be made.

If this is not done then the assessment is determined and the tax is payable. The tax shown is payable in accordance with the normal self-assessment deadline, so 31 January 2018 for a 2016/17 tax assessment.

For more information, please contact Lesley Sutton on 01484 550037 or email

Share Button