HMRC simple assessment toolkit

Have you received a Simple Assessment tax letter from HMRC?

Simple Assessment letters (PA302) are issued to customers who have underpaid tax but are not part of the Self Assessment process and where HMRC can’t automatically deduct what is owed from a customer’s income via a PAYE tax code. There are a few reasons why customers may have underpaid tax, such as receiving a state or private pension that was over the personal tax allowance threshold. You can read more about the reasons a Simple Assessment letter may be issued on GOV.UK. 

This link gives more information and advice about what to do next:
www.gov.uk/check-simple-assessment