Taxpayers who receive simple assessments have the choice of two payment methods, both of which create issues for certain taxpayers and problems for their tax agents.
The simple assessment is a tax assessment made by HMRC, rather than a self-assessment made by the taxpayer as I explained in simple assessments are coming. It is printed on a form PA302.
HMRC expect to issue 400,000 simple assessments for 2016/17 by the end of this month, so some of your clients may well receive one. If they do, you should also receive a copy as their tax agent.
Taxpayers who are already in self-assessment should not receive a simple assessment, unless HMRC has erroneously set up a duplicate record for that person. The individuals who may receive simple assessments for 2016/17 should be restricted to:
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