Written and reviewed by James Whitfield · Updated for 2026/27 · Editorial standards · Methodology
What a Simple Assessment (PA302) is, who gets one, the 31 January 2027 and 3-month payment deadlines for 2025/26, the 60-day window to query it, a worked two-jobs example, and when you need a full tax return instead.
A Simple Assessment (form PA302) is HMRC's bill for Income Tax it cannot collect through your tax code, sent to people who are not in Self Assessment2. For 2025/26, a letter sent before 31 October 2026 must be paid by 31 January 2027; one sent on or after 31 October within 3 months of its date1. Check it against your P60s first: you have 60 days to tell HMRC if it is wrong1.
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Typical default outputs for quick context.
HMRC usually collects tax you owe by changing your tax code. That only happens automatically if your tax is deducted by an employer or pension provider, your income above the Personal Allowance is high enough to cover the underpayment, and you owe less than £3,0003. If not, HMRC writes to you about how to pay3; for people who are not in Self Assessment, that letter is a Simple Assessment2.
In 2025/26 Sam had a £40,000 job and a £20,000 second job, and both payrolls used tax code 1257L, so he got the Personal Allowance twice. The 2025/26 bands were the same as 2026/274.
| Amount | |
|---|---|
| Tax due on £60,000: 20% × £37,700 + 40% × £9,730 | £11,432.00 |
| Tax taken by job 1: 20% × (£40,000 − £12,570) | £5,486.00 |
| Tax taken by job 2: 20% × (£20,000 − £12,570) | £1,486.00 |
| Underpaid for 2025/26 | £4,460.00 |
At £4,460 the underpayment is over the £3,000 limit for collection through a tax code, so HMRC writes to Sam about paying it3. If his letter is dated before 31 October 2026 he must pay by 31 January 2027; if it is dated 20 November 2026, by 20 February 20271. His National Insurance is not affected, because it is worked out separately for each job.
Interest is charged on tax paid late, at 7.75% a year since 9 January 20266. If you cannot pay in full, contact HMRC before the deadline about a payment plan; HMRC checks that a plan is affordable for you7. Free help with a disputed or unaffordable bill is available from charities such as TaxAid and Tax Help for Older People.
A Simple Assessment replaces a tax return for straightforward cases2. You still need Self Assessment if GOV.UK's list applies to you: for example you were a sole trader earning more than £1,000, a partner in a business partnership, you had Capital Gains Tax to pay, or you had to pay the High Income Child Benefit Charge and do not pay it through PAYE8. For 2025/26 that return is due online by 31 January 2027.
Current tax-year thresholds used across this guide and calculator.
A tax bill (PA302) from HMRC for Income Tax you owe for a tax year that cannot be collected automatically through PAYE, sent to people who are not in Self Assessment. It shows the income HMRC holds for you and the tax due, and you do not need to fill in a tax return.
If the letter was sent before 31 October 2026, by 31 January 2027. If it was sent on or after 31 October 2026, within 3 months of the date on the letter.
Online, by bank transfer or by cheque, using the 14-character payment reference starting with X shown on your letter.
Contact HMRC within 60 days of the letter. Compare it with your P60s or P45s, your State Pension award (the letter shows a full 52 weeks) and your bank interest statements before you pay.
HMRC only collects through your tax code if your tax is deducted by an employer or pension provider, your income is high enough and you owe less than £3,000. Otherwise it writes to you, and if you are not in Self Assessment that is usually a Simple Assessment.
Yes. HMRC charges interest on tax paid after the due date, at 7.75% a year since 9 January 2026 (Bank of England base rate plus 4%). If you cannot pay, contact HMRC about a payment plan before the deadline.
The rates, thresholds and rules on this page are drawn from the official UK government sources below, using the confirmed 2026/27 figures. Each link opens the relevant HMRC or GOV.UK page in a new tab.
Verified against published UK government guidance for 2026/27.