Pay your Simple Assessment tax bill
Overview
You must pay your Simple Assessment tax bill if you’ve been sent a letter by HM Revenue and Customs (HMRC).
This guide is also available in Welsh (Cymraeg).
Check your Simple Assessment calculation
You can check your Simple Assessment tax bill to understand your calculation and make sure it’s correct.
This will help you understand:
- the reason HMRC sent a Simple Assessment
- how your tax has been worked out
- what income, interest from savings or benefits have been included
If the amounts are correct, you’ll need to pay your tax bill by the deadline.
If you think any information is wrong, you must contact HMRC within 60 days.
When to pay
You can pay the amount you owe in full or make a series of smaller payments. If you choose to make smaller payments, you must make sure the full amount is paid by the deadline on your Simple Assessment letter.
If you get a Simple Assessment letter:
- before 31 October 2026 (for the 6 April 2025 to 5 April 2026 tax year) - you must pay what you owe by 31 January 2027
- on or after 31 October 2026 (for the 6 April 2025 to 5 April 2026 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.
How to pay
You’ll need the 14-character payment reference starting with ‘X’ from your Simple Assessment letter.
Your payment may be delayed if you use an incorrect payment reference.
You can: