17/08/2026
Received a Simple Assessment letter from HMRC?
HMRC are currently sending out Simple Assessment (PA302) letters for the 2025/26 tax year, including to many pensioners.
These letters are issued where HMRC believes tax is due but it cannot be collected automatically, for example, on savings interest, dividends, pension income or other untaxed income.
If you receive one, don’t ignore it. Check the figures carefully against your own records and query anything that does not look right before paying.
Payment is normally due by 31 January 2027, unless a different date is shown on the letter.
If you are unsure whether HMRC’s calculation is correct, please contact us and we can check it for you.