Simple Assessment decoder
What is this Simple Assessment bill, and is it right?
A Simple Assessment is HMRC’s bill for tax that could not be taken through a tax code and does not need a tax return. Most go to pensioners whose State Pension is above the Personal Allowance, and to people with untaxed interest or an underpayment too large to code. Type in the figures from the letter and we rebuild the calculation, show where each pound came from, and tell you when to pay and how to query it.
What the letter shows, section by section
- 1
Income HMRC has used
Every source HMRC knows about: State Pension (from the DWP), private and workplace pensions and jobs (from your P60s), bank interest (reported by the banks), and anything you have told them. Each line is a full-year figure.
- 2
Tax already taken off
What your pension providers and employers deducted through PAYE. The State Pension line always shows nothing here, because the DWP cannot deduct tax.
- 3
Allowances
Your Personal Allowance, plus Blind Person’s Allowance if it applies, and the savings and dividend allowances that give 0% bands. A Personal Allowance of £11,310 instead of £12,570 means you gave £1,260 of it to your spouse or civil partner under Marriage Allowance; that is the most common reason a State Pension alone produces a bill.
- 4
The calculation
Income minus allowances is taxed at the year’s rates. The tax due, less the tax already deducted, is the amount to pay. That is the figure our decoder rebuilds.
- 5
The payment date
31 January after the end of the tax year, or three months from the date on the letter if that is later. Pay online, by bank transfer or by cheque, quoting the reference on the letter.
- 6
Your 60 days to query
If any figure is wrong, contact HMRC within 60 days of the letter date. After that the assessment stands, though HMRC can still correct genuine errors.
Rebuild the bill from the letter
Copy the figures from the PA302. Leave blank anything that is not on the letter.
From the letter
Nothing you type here leaves your browser.
Sets your payment and query deadlines.
We compare it with our figure.
The full-year figure on the letter. Your DWP letter shows a weekly amount; multiply by 52. The full new State Pension for 2025/26 is £11,973.
Interest from banks and building societies outside ISAs.
Your allowance is £11,310 rather than £12,570 because £1,260 of it went to your partner. Your tax code ends in N.