Guides › Public Services › Simple Assessment Letter (PA302) From HMRC
Simple Assessment Letter (PA302) from HMRC
A Simple Assessment is a tax bill HMRC sends by post (form PA302) when you do not file a Self Assessment return and your tax cannot be collected through PAYE, often if your only income is the State Pension or for tax on savings interest. You usually pay by 31 January after the tax year, or 3 months after the letter if later. You have 60 days to disagree.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
Simple Assessment
What It Is
HMRC sends a PA302 calculation by post, and it should also be in your personal tax account. It is used for people who do not need to file Self Assessment and whose tax cannot be collected through PAYE. source
Paying
Pay by 31 January after the end of the tax year, or 3 months after the date of the assessment if that is later, unless the letter says otherwise. Quote the reference starting with X. source
Checking and Disagreeing
Check the figures against your records: HMRC may have errors such as ISA interest or someone else's income. You have 60 days from the date on the assessment to disagree, otherwise it becomes final. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 60 daysDisagree with the assessmentFrom the date on it
- 31 JanuaryPayOr 3 months after the letter if later
Steps to Take
Step 1 of 5
Check each income figure against bank and pension statements.
Step 2 of 5
Look for ISA interest, which is tax-free.
Step 3 of 5
Contact HMRC within 60 days if it is wrong.
Step 4 of 5
Pay by the date on the letter.
Step 5 of 5
Ask about a payment plan if you cannot pay.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
Your Personal Tax Account
Sign in on GOV.UK to check your tax code, income and letters.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
Free Tax Help
TaxAid and Tax Help for Older People give free advice if your income is low.
Good to Know
Small things that make your complaint stronger.
Joint account interest is split equally unless you tell HMRC otherwise.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 16 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- litrg.org.uk/tax-nic/how-tax-collected/simple-assessment Checked 16 October 2026