You must pay your Simple Assessment tax bill if you’ve been sent a letter by HM Revenue and Customs (HMRC).
Simple Assessment is a way to pay Income Tax that could not be automatically taken out of your income. This may be tax you owe:
- from a previous tax year
- on your State Pension
If you think any information in the letter is wrong, you must contact HMRC within 60 days.
Ways to pay
You can pay by:
- online or telephone banking
- personal debit or corporate credit card online
There’s a fee if you pay by corporate credit card.
Make sure you pay HMRC by the deadline on your letter. You may be charged interest and have to pay a penalty if your payment is late.
Pay by online or telephone banking
You can pay using online banking or telephone banking, Faster Payments, CHAPS or Bacs.
You’ll need your Charge Reference Number when you pay. You’ll find it on your Simple Assessment letter.
It usually takes up to 3 working days for your payment to reach HMRC. Check your bank’s transaction limits and processing times before making a payment.
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If you’re paying from an overseas account
Use HMRC’s International Bank Account Number (IBAN):
|Bank Identifier Code (BIC)
||Account number (IBAN)
Pay by debit or corporate credit card online
Use the online payment service.
You’ll need to create a Government Gateway account if you do not already have one. You can do this the first time you sign in.
You’ll be asked to:
- confirm your identity using your personal information (for example, you may need your passport or P60)
- choose how to get the access code that will protect your account
Paying by the deadline
HMRC will accept your card payment on the date you make it, not the date it reaches their account - including on bank holidays and weekends.
Personal tax account
Signing in to pay for the first time will activate your personal tax account. You can use this to check your HMRC records and manage your other details.
If you can’t see the payment on your personal tax account, check:
- the money has left your bank account
- you’ve used the correct Charge Reference Number as your payment reference
Pay by cheque
You can pay by cheque through the post. Make the cheque payable to ‘HM Revenue and Customs only’ and send it to:
Write your Charge Reference Number 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.