Letter Sorted

HMRC PA302 Simple Assessment explained

HMRC has worked out tax you owe that wasn't taken from your pay or pension. This is a bill, not a form to fill in.

Last checked: 18 October 2026 · Written by Ivan S., finance professional

What it is A tax bill HMRC calculated for you, without a tax return
Deadlines 60 days to query it. Pay by the date on the letter
Common causes Savings interest, State Pension, or the wrong tax code

What this letter means

Some income isn't taxed automatically, like bank interest above your allowance or a State Pension. When HMRC can't collect the tax through your tax code, it sends a Simple Assessment: a calculation of what you owe and how to pay.

You don't need to file a tax return. You just need to check the figures and pay, or tell HMRC if they're wrong.

What to do

  1. Check every figure. Compare the income on the letter with your P60, pension statements and bank interest statements. Savings interest in particular can be estimated.
  2. If it's wrong, query it within 60 days of the date on the letter, by phone or in writing. HMRC will confirm in writing whether it changes, withdraws or keeps the assessment.
  3. If it's right, pay by the deadline on the letter. For letters sent before 31 October, it's usually 31 January. For later letters, it's usually three months from the letter date.
  4. Can't pay in one go? Contact HMRC before the deadline to ask about paying in instalments.

Already do a Self Assessment tax return?

Don't just pay it. Call HMRC and ask for the Simple Assessment to be withdrawn, so the tax isn't counted twice. You'll settle the year through your return instead.

Think the figures are wrong?

Upload your PA302 and we'll explain each line and draft your query letter to HMRC.

Explain my letter

This is general information, not tax advice. Always use the dates printed on your own letter. Letter Sorted is independent and not affiliated with HMRC.