BTMR Winter 2025 Briefing
If you owe income tax that cannot be collected automatically via PAYE, such as tax on bank interest or the state pension, HMRC may send you a simple assessment notice.
4 December, 2025
UNDERSTANDING SIMPLE ASSESSMENTS
This letter shows how much tax HMRC believe you owe based on information they hold. It is important to check the figures against your own records, including bank statements and letters from the Department for Work and Pensions.