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Remember to pay your Simple Assessment tax bill

Published on 25 January 2021

Many people will be filing 2019/20 tax returns under Self Assessment and making payments right up to the deadline on 31 January. Others will have received Simple Assessments from HMRC some time ago and these need to be paid by 31 January also.

Illustration of a January 21 calendar page

What is a Simple Assessment?

It is an assessment (a bill) issued where HMRC believe they can calculate the tax liability for the taxpayer without asking for further information. This means the taxpayer does not need to complete a tax return. You can read more about Simple Assessments, including what to do if you disagree with the figures, on our website.

When is the tax due?

For the tax year 2019/20 it is due by 31 January 2021 or three months after the date of the Simple Assessment, if later.

How do I pay the Simple Assessment bill?

GOV.UK provides various ways of paying.

My personal tax account shows no tax payable. Do I need to pay the Simple Assessment?

Yes, you do, unless HMRC have cancelled the Simple Assessment.

Unfortunately, HMRC’s systems have a known error where some of their systems don’t ‘speak’ properly to each other. This means that your personal tax account assumes that your Simple Assessment bill has been paid already and so shows no tax payable, but in fact it is still due.

I can’t pay my tax bill. What should I do?

You should contact HMRC and explain your situation. They will guide you on the best way to make payments, taking into account your personal circumstances. That may mean giving you more time to pay.

It is always better to contact HMRC before the debt becomes overdue. There is an online facility to make Time to Pay arrangements, but we understand that it does not deal with Simple Assessment debts so you should use above link to find HMRC’s contact details.

Contact: Gillian Wrigley (click here to Contact Us)
(First published: 25/01/21)


What is Simple Assessment?

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