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) . You may get a Simple Assessment letter if you: owe Income Tax that cannot be automatically taken out of your income owe HMRC £3,000 or more have to pay tax on your State Pension If you think any information in the letter is wrong, you must contact HMRC within 60 days. You can find out more about your Simple Assessment tax bill, and what to do if you think your tax calculation is wrong . How to pay You can: pay online pay by bank transfer pay by cheque When to pay If you get a Simple Assessment letter: before 31 October 2024 (for the 6 April 2023 to 5 April 2024 tax year) - you must pay what you owe by 31 January 2025 on or after 31 October 2024 (for the 6 April 2023 to 5 April 2024 or any earlier tax year) - you must pay what you owe within 3 months of the date of the letter If you cannot pay your Simple Assessment bill on time You’ll need to contact HMRC . They may suggest you pay what you owe in instalments. You’ll need: your National Insurance Number your UK bank account details You can only do this once your payment deadline has passed. HMRC will ask you: if you can pay in full if there are other taxes you need to pay how much money you earn how much you usually spend each month what savings or investments you have If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

You can pay online by: approving a payment through your online bank account - you’ll be asked to sign in to your online bank account debit or corporate credit card There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable. You cannot pay with a personal credit card. If you pay through your online bank account If you choose to pay through your online bank account, you can either make an instant payment or select a date to pay. The date needs to be before your payment is due. Check your account to make sure the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank. Pay your Simple Assessment tax bill online You’ll be asked if you want to sign in to your Personal Tax Account when you use the online service. Signing in lets you see and pay tax you owe, but you can still pay without signing in. If you owe tax from before 6 April 2022 you cannot see and pay tax using your Personal Tax Account. You’ll need the 14-character payment reference number starting with ‘X’ on your Simple Assessment letter. You can pay the outstanding balance in full or split it into smaller payments. You must pay what you owe by the deadline on your Simple Assessment letter. Pay now Pay with the HMRC app You can also use the HMRC app to pay your bill through your bank’s app or using online banking.

You can pay using online banking or telephone banking, Faster Payments, CHAPS or Bacs. You’ll need the 14-character payment reference number starting with ‘X’ from your Simple Assessment letter. Payments will usually reach HM Revenue and Customs ( HMRC ): on the same or next day for Faster Payments the same working day if you pay within your bank’s processing times for CHAPS payments within 3 working days for Bacs payments Check your bank’s transaction limits and processing times before making a payment. You can pay the outstanding balance in full or split it into smaller payments. You must pay what you owe by the deadline on your Simple Assessment letter. If you’re paying from a UK account Pay into this account: sort code - 08 32 10 account number - 12001020 account name - HMRC Shipley If you’re paying from an overseas account To pay from an overseas bank account, use the following bank details for HMRC : Business Identifier Code ( BIC ) - BARCGB22 account number ( IBAN ) - GB03 BARC 2011 4783 9776 92 account name - HMRC Shipley Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

You can pay by cheque through the post. Make the cheque payable to ‘HM Revenue and Customs only’ and send it to: HMRC Direct BX5 5BD Write your 14-character payment reference number starting with ‘X’ on the back of the cheque. You’ll find it on your Simple Assessment letter. It usually takes 3 working days for your payment to reach HMRC .

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).

You may get a Simple Assessment letter if you:

owe Income Tax that cannot be automatically taken out of your income
owe HMRC £3,000 or more
have to pay tax on your State Pension

If you think any information in the letter is wrong, you must contact HMRC within 60 days.

You can find out more about your Simple Assessment tax bill, and what to do if you think your tax calculation is wrong.

How to pay

You can:

When to pay

If you get a Simple Assessment letter:

before 31 October 2024 (for the 6 April 2023 to 5 April 2024 tax year) - you must pay what you owe by 31 January 2025
on or after 31 October 2024 (for the 6 April 2023 to 5 April 2024 or any earlier tax year) - you must pay what you owe within 3 months of the date of the letter

If you cannot pay your Simple Assessment bill on time

You’ll need to contact HMRC. They may suggest you pay what you owe in instalments. You’ll need:

your National Insurance Number
your UK bank account details

You can only do this once your payment deadline has passed.

HMRC will ask you:

if you can pay in full
if there are other taxes you need to pay
how much money you earn
how much you usually spend each month
what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

View a printable version of the whole guide

Pay your Simple Assessment tax bill

Overview

How to pay

When to pay

If you cannot pay your Simple Assessment bill on time

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Pay your Simple Assessment tax bill

Overview

How to pay

When to pay

If you cannot pay your Simple Assessment bill on time

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