HM Revenue and Customs (HMRC) is dispatching Simple Assessment (PA302) tax calculation letters this summer for the 2025 to 2026 tax year and is urging anyone who receives one to review the details and pay any bill by the deadline shown.

Around 1.8 million letters will be issued to people who owe tax that has not been collected through Pay As You Earn (PAYE) or Self Assessment. The letters explain how much is due, why it is owed and how to pay. Unless a different date is stated on the letter, payments must be made by 31 January 2027.

Recipients typically include those who have untaxed income that HMRC cannot collect automatically. This may be because there is tax to pay on savings interest or dividends, a second income has not been taxed, tax is due on pension income, too much tax-free allowance was received, or the amount owed is too large to be collected via a tax code (commonly £3,000 or more).

Myrtle Lloyd, HMRC's Chief Customer Officer, said: "If you receive a Simple Assessment letter and have tax to pay, please don't ignore it. It is quick and easy to pay any tax owed via the HMRC app. "If you need extra support, or want to find out more, search 'Simple Assessment' on GOV.UK."

HMRC advises people to compare the figures on the letter with their own records and to pay in full or by instalments before the deadline. No tax return is required. Payments can be made using the free HMRC app, online via GOV.UK, by bank transfer or by cheque.

The letters are official and will arrive by post or appear in the customer's Personal Tax Account. If in doubt, customers can check on GOV.UK whether a letter from HMRC is genuine. Guidance on Simple Assessment, including a dedicated guide for pensioners, is available on GOV.UK, and HMRC's Tax Confident website offers straightforward resources to help people understand their tax affairs.

PA302 letters are generated automatically when HMRC receives information from employers, the Department for Work and Pensions and financial institutions confirming that tax is due. This is a routine annual process.

Working-age customers began receiving letters from 30 June 2026. Pensioners will start to receive letters from 12 August 2026. A further tranche linked to Bank and Building Society Interest data will be sent between October and December 2026.