HMRC has confirmed that some UK taxpayers will receive letter from October – just make sure you read them carefully
HMRC tax letters are expected to drop through the letterboxes of some UK households in just days. You might be issued with a Simple Assessment if you are liable for tax from a previous tax year – and even state pensioners could be contacted.
Approximately 1.8 million simple assessments are due to be issued in total this year. Nevertheless, while many have already been dispatched, some people will be sent a second tax letter from October onwards – and HMRC has stressed the importance of reading the correspondence thoroughly to avoid ending up paying twice.
Officials explain you could be issued with a Simple Assessment if you are liable for Income Tax that cannot be recovered through your tax code. Alternatively, you might receive one if you are liable for £3,000 or more in tax, are required to pay tax on your State Pension or have untaxed income such as savings interest or dividends.
HMRC has confirmed that certain savers will be issued with a second tax demand from next month that incorporates tax owed on savings interest, alongside the sum specified in the first letter, even if this tax has already been settled.
HMRC did indicate in the small print when issuing the initial letters that a further letter might arrive, stating: “Working-age customers began receiving letters from 30 June 2026. Pensioners will begin receiving letters from 12 August 2026. A second tranche of letters will be sent between October and December 2026, relating to Bank and Building Society Interest (BBSI) data.”
HMRC is advising people to subtract any tax already paid from the second figure to work out the genuine amount outstanding.
An HMRC spokesman said: “To prevent customers from overpaying, our letters now make clear that customers don’t need to pay the total tax shown if they’ve already made a payment towards a previous simple assessment bill from earlier in the year.”
Official Government guidance says that HMRC issues a Simple Assessment tax bill (also known as a PA302) if you have not paid enough tax and they are unable to collect it through your tax code. Tax officials say you will receive notification by post or in your Personal Tax Account, setting out how much tax is owed, how it was calculated and the payment options.
Simple Assessment is different from submitting a Self Assessment tax return. HMRC’s publicity campaign this summer informed 1.8 million people that they would be receiving Simple Assessment letters. At the time, Myrtle Lloyd, HMRC’s Chief Customer Officer, said: “If you receive a Simple Assessment letter and have tax to pay, please don’t ignore it. It is quick and easy to pay any tax owed via the HMRC app.
“If you need extra support, or want to find out more, search ‘Simple Assessment’ on GOV.UK“. If you have made an overpayment, you will need to contact HMRC to claim a refund.
Payments can be made using the free and secure HMRC app, online via GOV.UK, by bank transfer or by cheque. Guidance on Simple Assessment – including a dedicated section specifically for pensioners – is available on GOV.UK. HMRC’s newly launched Tax Confident website also offers a range of resources designed to help people handle their tax affairs more confidently, according to officials.
