HMRC Simple Assessment

Simple Assessments are issued by HMRC to individuals who are not on the self-assessment tax system, but have tax liabilities outstanding for a tax year.

The number of simple assessments issued has been increasing significantly, since they were first introduced for the 2017/28 tax year. For the 2017/18 HMRC issued 486,000 simple assessments compared to 1,300,000 for 2024/25. It is forecast that HMRC will issue 1,800,000 simple assessments for 2025/26.

Where a tax payer receives a simple assessment, they should check the figures of income and tax payable and contact HMRC if the amounts shown are in error.