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TAXguide 09/18: simple assessment

Technical release

Published: 16 May 2018 Update History

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.


In 2016, HMRC was 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.

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The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times.

TAXguide 09/18

Tax Faculty members and ICAEW members can download this guidance in full.

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