HMRC Simple Assessments

Simple Assessments are issued to individuals who have a tax liability but are not on the self-assessment system.

The receipients of the Simple Assessments should therfore have relatively simple tax affairs.

HMRC have however incorrectly issued Simple Assessments to individuals who are in self-assessment. Where a Simple Assessment is received from HMRC in those circumstances, the tax payer should contact HMRC and instruct them to cancel the invalid Simple Assessment.

In tax year 2023/24, approx 1.3m Simple Assessments were issued, having an average underpayment of tax of £920.