PA302 Simple Assessment? It's a Bill, Not a Penalty — and You Can Check the Maths.

Why You Got One — and Why It's Usually Pensioners

PAYE normally collects tax invisibly through your tax code. A Simple Assessment arrives when that can't work — most often because your State Pension (paid gross, no tax deducted) is more than your Personal Allowance, or because an employment underpayment can't be coded out. HMRC calculates what's owed and sends the PA302 instead of making you register for Self Assessment.

Getting one doesn't mean you did anything wrong — the system simply has no other way to collect this particular tax.

The Deadline — Use the Date on Your Letter

Simple Assessment is normally payable by 31 January after the end of the tax year it covers — or, if the letter was issued after 31 October, within 3 months of the date on the letter. Your letter states your exact date: that printed date is the one that counts.

You can pay online, by bank transfer or by cheque — the letter lists the routes. If you can't afford it in one go, contact HMRC before the deadline about spreading the cost; that conversation is routine and far better than silence.

Check the Maths — Five Minutes, Your Own Documents

Before paying, compare the letter's figures against your own records for that tax year:

• P60 / P45 — employment or pension income and tax already paid (our P45/P60/P11D guide explains each).
• State Pension letters — the annual uprating letter shows the true yearly amount.
• Your Personal Tax Account at GOV.UK or the HMRC app — the same assessment should appear there, which also confirms the letter is genuine.
• Savings interest and other income HMRC has estimated — banks report interest, but estimates can lag reality.

Think it's wrong? Contact HMRC within 60 days of the letter's date, saying which figures you dispute and why. Missed the 60 days? Contact them anyway and explain — and check our tax refund guide if you believe you've overpaid in other years.

Real or Scam? The 30-Second Check

Simple Assessment is heavily imitated by scammers. The genuine article: arrives by post, matches what's in your Personal Tax Account, and never asks for card details by email, text or phone. Any "PA302" arriving as an email or text link is a scam — run it through our scam checker before touching anything.

PA302 — Quick Answers

Do I need to register for Self Assessment? No — Simple Assessment exists precisely so you don't have to.

Will it affect my tax code? The assessment itself is collected as a one-off payment, not through your code — though the underlying income (like State Pension) may already be reflected in your code. See our tax code guide.

Confused by the letter itself? Upload it to the letter decoder — it confirms what it is, extracts your exact deadline, and lets you set a reminder so the date can't slip. Track it in My cases.