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Simple Assessment introduced for state pensioners

› Simple Assessment introduced for state pensioners

Some taxpayers no longer need to provide information about their income through a self-assessment tax return.

Through Simple Assessment, HMRC is using existing data it already holds on 2 customer groups to calculate what tax is owed.

Customer groups who no longer need to provide information through a tax return are:

  • new state pensioners with income more than the personal allowance in tax year 2016/17
  • PAYE customers who underpaid tax and can’t have tax collected through their tax code.

In addition, all existing state pensioners who complete a tax return due to their state pension being more than their personal allowance will be removed from self-assessment from April 2018.

Simple Assessment took effect from September 2017, with HMRC currently writing to customers with a tax calculation using P800 or PA302 forms.

The letter outlines an individual’s salary, pension, state benefits, savings interest and employee benefits. 

Customers who fall into this bracket only need to check if the information is correct and pay their tax bill either online or by cheque before the deadline provided.

If the information is incorrect, customers have 60 days to contact HMRC and make amends. 

Failure to pay the tax bill on time could lead to a financial penalty.

We can help you with any aspect of self-assessment.