HM Revenue and Customs (HMRC) is encouraging people who receive a Simple Assessment letter this summer to not ignore it, and to check the details and pay any tax owed.
Every year HMRC writes to people who need to pay tax on income which has not been collected through PAYE or Self Assessment.
The letters - known officially as PA302 - set out exactly how much tax is owed and why.
Customers may receive a Simple Assessment tax calculation letter if they have tax to pay that HMRC cannot collect automatically, for example:
- there is tax to pay on interest on savings or dividends
- a second income has not been taxed
- tax is due on pension income
- received more tax-free allowance than they were entitled to
- the tax cannot be collected through a tax code (for example, larger amounts owed, typically £3,000 or more)
For further information please select the following link: HMRC urges customers not to ignore Simple Assessment letters - GOV.UK.