Simple assessments

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

From 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system.

As HMRC already receives significant amounts of information on the income received and tax paid by taxpayers via existing data-gathering channels, including the information provided by employers under real time information (RTI), simple assessments may make it easier for individuals with straightforward tax affairs to comply with their obligations.

As was expected when simple assessments were introduced, HMRC announced in September 2017 that it would move the following groups out of the self assessment regime and would issue simple assessments instead:

Taxpayer circumstances	Comment
State pensioners with income that exceeds the personal allowance	According to the October 2017 HMRC Talking Points webinar on simple assessments, this applies to state pensioners where the state pension is their only source of income. In future years, those state pensioners with other income, such as savings income, may also be moved into simple assessments
Individuals with employment or pension income who

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