person woman apple hotel


The Simple Assessment replaced Self-Assessment Tax Returns in September; this new process of collecting tax is expected to make it easier for millions of people who have had to submit a tax return in the past.

Around 11 million fill out a self-assessment tax return every year, HMRC fine-tuned the process to make it easier and less time consuming in September 2017.

HMRC now use existing data to fill out a tax return on some peoples behalf. If your tax affairs are a little more complicated, HMRC will get in touch to request additional information.

The new system has been titled ‘Simple Assessment’.

Who does this apply to?

Originally when the new policy was issued in September 2017 by the government, if you were part of one of the groups below, you would have been able to take advantage of the Simple Assessment tax process if:

1)You were a new state pensioner whose income was above the personal tax allowance in tax year 2016/17.

2)You were a PAYE customer who underpaid tax and cannot have that tax collected through your tax code.

At present, you will know if you are eligible for the Simple Assessment as you will receive a letter from HMRC!

What next?

HMRC will write to customers with a tax calculation, either in the form of a P800 or a Simple Assessment Letter (PA302).

If you think that the information is incorrect, you will have 60 days to get in touch with HMRC.

“Should customers miss the deadline they should contact HMRC to discuss their circumstances or financial penalties will be applied in line with current policy.

“If customers are not happy with the follow-up response from HMRC, they have 30 days to appeal against the decision.”

If you need any help surrounding Simple Assessment, our self assessment tax accountants can help you.

Gorilla Accounting is a specialist accountancy firm, exclusively for Contractors and Freelancers operating through a Limited Company or Umbrella Solution. If you would like more information, get in touch with our New Business Team by calling 0330 024 0406 or email


Share on facebook
Share on twitter
Share on linkedin