Pay your simple assessment tax bill

15 September 2017

Simple assessment is a way to pay Income Tax that couldn’t be automatically taken out of your income. You can use this service if you’ve been sent a simple assessment letter by HMRC.

The tax you owe may be from a previous tax year or on the state pension.

You will need to make sure you pay HMRC by the deadline on your letter. You will be charged interest and may have to pay a penalty if your payment is late.

If you are paying by card then HMRC will accept your card payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends. If you are paying by credit card there is a fee.

You will need to create a government gateway account if you don’t already have one. You can pay via your personal tax account which you can also use to:

  • Check your Income Tax estimate and tax code
  • Fill in, send and view a personal tax return
  • Claim a tax refund
  • Check and manage your tax credits
  • Check your state pension
  • Track tax forms that you’ve submitted online
  • Check or update your Marriage Allowance
  • Tell HMRC about a change of address
  • Check or update benefits you get from work, for example company car details and medical insurance

We will publish more information on simple assessment as it becomes available.