HM Revenue and Customs is urging people who receive Simple Assessment letters this summer to check them carefully and pay any tax owed by the deadline.
The letters, officially known as PA302 notices, are sent to people who need to pay tax on income that has not been collected through Pay As You Earn or Self Assessment. HMRC said the notices set out how much tax is owed and why.
Recipients may include people with tax due on savings interest or dividends, untaxed second income, pension income, or cases where more tax-free allowance has been received than the person was entitled to. Letters may also be sent where tax cannot be collected through a tax code, including larger amounts typically of £3,000 or more.
HMRC said it will issue around 1.8 million Simple Assessment letters. People should check the figures against their own records and pay any tax owed by 31 January 2027, unless a different date is shown on the letter.
Payments can be made in full or by instalments before the deadline and do not require a tax return. HMRC said customers can pay through its app, online via GOV.UK, by bank transfer or by cheque.
The letters arrive by post or appear in a customer’s Personal Tax Account online. Working-age customers began receiving letters from 30 June 2026, pensioners are due to begin receiving them from 12 August 2026, and a second tranche relating to bank and building society interest data will be sent between October and December 2026.