Time to Pay for Simple Assessment

A Simple Assessment is issued by HMRC for taxpayers with straightforward tax affairs who owe over £3,000, have tax on their state pension, or owe income tax not deducted automatically. The letter, sent by post and to your personal tax account, shows your income, tax paid, and balance due.

Check the figures and contact HMRC within 60 days if incorrect. If you also file a Self Assessment return, contact HMRC within 60 days to withdraw the Simple Assessment.

For 2024/25, if received before 31 October 2025, payment is due by 31 January 2026; otherwise, pay within three months of receipt.

You can set up a Time to Pay plan online if you owe £32–£50,000, with interest but no late penalties.