Pay your Simple Assessment tax bill

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Overview

You must pay your Simple Assessment tax bill if you鈥檝e been sent a letter by HM Revenue and Customs (HMRC).

This guide is also available in Welsh (Cymraeg).

You may get a Simple Assessment letter if you:

  • owe Income Tax that cannot be automatically taken out of your income
  • owe HMRC 拢3,000 or more
  • have to pay tax on your State Pension

If you think any information in the letter is wrong, you must contact HMRC within 60 days.

You can find out more about your Simple Assessment tax bill, and what to do if you think your tax calculation is wrong.

How to pay

You can:

When to pay

If you get a Simple Assessment letter:

  • before 31聽October 2025 (for the 6 April 2024 to 5 April 2025 tax year) - you must pay what you owe by 31 January 2026
  • on or after 31 October 2025 (for the 6 April 2024 to 5 April 2025 or any earlier tax year) - you must pay what you owe within 3 months of the date of the letter

You can get help if you cannot pay your tax bill on time.

View a printable version of the whole guide

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