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TAXguide 09/18: simple assessment

In TAXguide 09/18 Caroline Miskin explains what a simple assessment is and how HMRC is using them to reduce the number of taxpayers from self assessment. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 09/18

Tax Faculty members can download this guidance in full.


In 2016, HMRC was a given a power to issue simple assessments with the objective of removing taxpayers from income tax self assessment. This TAXguide covers:

  • how HMRC uses this power now and its future plans;
  • the accuracy of the assessments and how they can be challenged if incorrect;
  • the interactions with self assessment and informal P800 tax calculations;
  • the responsibility of taxpayers to check the calculations; and penalties and payments.