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Published on 21 July 2023

If you have received a letter from HMRC about a simple assessment tax bill – don’t ignore it!


Every year HMRC send out ‘simple assessment’ tax calculations to some people with straightforward tax affairs who have not paid enough income tax. Any tax shown as payable by a simple assessment is due for payment by 31 January following the end of the tax year to which it relates. 

HMRC have recently begun following up amounts due under the simple assessment process that have not yet been paid. In this article we explain what to do if you have received one of these letters.

image of a letter from HMRC

If you have recently received a letter from HMRC requesting payment of an overdue simple assessment tax bill, please do not ignore the letter.

We are aware that there has been some speculation online that simple assessment chasing letters showing the following HMRC contact number and address are a scam:

  • Telephone number: 0300 322 7835

  • Address: Simple Assessment, HM Revenue and Customs, BX9 1GX

We have, however, contacted HMRC and confirmed that the above telephone number and address are genuine HMRC contact details.

We understand that HMRC will be adding details of this letter to their GOV.UK page on checking whether a letter you’ve received from HMRC is genuine, however, at the time of writing, it has not yet been added.

Your original simple assessment should be available to view in your personal tax account, so you should be able to cross-check any letter you receive to previous correspondence or to your online account.

If you are unable to pay the amount requested in the letter in full, contact HMRC on the number above. You will then be able to discuss the possibility of setting up an instalment plan to pay off the debt, which is called a ‘time to pay’ agreement. You should have details of your current income and expenditure to hand when you call.

If you think the amount you are being asked to pay is incorrect, contact HMRC and explain what you think is wrong. HMRC may agree to accept a late appeal against the simple assessment, particularly if you have good reasons for having not challenged the simple assessment when it was first sent to you. These might include things like illness, bereavement, mental health issues etc.

There is more information on simple assessments on our website.

There is information regarding the various payment options to settle a simple assessment bill on GOV.UK.

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