What should I do if I have not paid enough tax?

Updated on 6 April 2023


You might not always pay the right amount of tax in a year. Pensioners can have particular problems if they have several sources of income. Taking money flexibly out of pensions can also mean you need to sort out your tax position later.

Illustration of hands reaching for a rubber ring surrounded by tax debt notices

If HM Revenue & Customs (HMRC) think you have not paid enough tax for a year, see What if I do not pay enough tax?. The system is the same for pensioners and employees; indeed, you might still be employed and taking money from pensions at the same time.

If you cannot pay any tax due through the Pay As You Earn (PAYE) system, in certain circumstances, HMRC may send you a Simple Assessment rather than a form P800. This is essentially a letter (also known as a form PA302) showing your income and asking you to pay your bill.

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