The number of 'simple assessment' tax bills sent by HMRC has doubled since income tax thresholds were frozen, with many ...

These letters can take two forms: a P800 or a Simple Assessment letter. A P800, formally known as a tax calculation letter, details any discrepancies in paid versus owed tax. If a refund is due ...

Simple assessment letters will be sent to those who owe income tax that can't be automatically taken out of their own income, owe HMRC £3,000 or more, or have to pay tax on their state pension.

The government body is currently sending out both tax calculation letters (P800 letter) and Simple Assessment letters for those who have either overpaid or underpaid tax for the 2023/24 tax year.

The letters are part of HMRC’s “simple assessment” process which highlights who needs to pay tax. They should include a detailed calculation of your owed tax on the income you received ...