UK tax-year tools
Simple Assessment (PA302): is my tax bill right, and when do I pay?
HMRC sends a Simple Assessment letter when you owe tax it cannot collect through a tax code: for example when the State Pension is your only income and it goes over your Personal Allowance, or when you owe tax on savings interest and have no tax code that can be changed. Check the calculation line by line, see what is still to pay after tax already taken off, and get the two dates that matter: when to pay and until when you can tell HMRC it is wrong.
Check your letter
Result
Enter your income for the year to see the tax HMRC should have worked out.
Check or pay your Simple Assessment on GOV.UK · You need the 14-character payment reference starting with X from your letter.
What to check on the letter
Checking your Simple Assessment shows the reason HMRC sent it, how the tax was worked out, and which income, savings interest or benefits it includes. If the amounts are right you pay by the deadline; if anything is wrong you must contact HMRC within 60 days.
- The State Pension and other pensions for the tax year (6 April to 5 April), before tax. After your first year of State Pension, tax is based on 52 weeks of payments.
- The interest your banks and building societies reported. HMRC adds up all your accounts and splits a joint account equally between the holders. Interest from ISAs does not usually count.
- The tax already taken off by your pension provider or employer.
How HMRC works out the tax
- Your Personal Allowance of £12,570 goes first against pensions and pay, and what is left against interest. It falls by £1 for every £2 of income over £100,000.
- If your other income is below £17,570, up to £5,000 of interest can be tax-free under the starting rate for savings. Every £1 of other income above the Personal Allowance reduces it by £1.
- On top of that, the Personal Savings Allowance makes £1,000 of interest tax-free for basic rate taxpayers and £500 for higher rate taxpayers; additional rate taxpayers get none.
- Interest above those allowances is taxed at your usual rate, in the UK bands.
| Band | Income after the Personal Allowance | Rate |
|---|---|---|
| Basic rate | up to £37,700 | 20% |
| Higher rate | £37,701 to £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
| Band | Income after the Personal Allowance | Rate |
|---|---|---|
| Starter rate | up to £2,827 | 19% |
| Basic rate | £2,828 to £14,921 | 20% |
| Intermediate rate | £14,922 to £31,092 | 21% |
| Higher rate | £31,093 to £62,430 | 42% |
| Advanced rate | £62,431 to £125,140 | 45% |
| Top rate | over £125,140 | 48% |
In 2024 to 2025 the Scottish starter rate covered the first £2,306 and the basic rate ran to £13,991; the checker uses the right bands for the year you choose.
When to pay
- A letter for 6 April 2025 to 5 April 2026 that you get before 31 October 2026 must be paid by 31 January 2027.
- A letter you get on or after 31 October 2026, for that year or an earlier one, must be paid within 3 months of its date.
- You can pay in one go or in smaller payments, as long as the full amount is paid by the deadline.
How to pay
You need the 14-character payment reference starting with X from your letter: with the wrong reference your payment can be delayed or used for a different bill. You can pay online by approving a payment in your online bank or with a debit card (not a personal credit card), by bank transfer, or by cheque. GOV.UK has the bank details and addresses.
What this checker does not cover
It covers the usual Simple Assessment: State Pension, other pensions or pay taxed through PAYE, and bank or building society interest, with the standard Personal Allowance. It does not include dividends, Marriage Allowance, Blind Person's Allowance, Gift Aid or pension contributions, foreign income, or tax years before 2024 to 2025. If any of those apply, HMRC's figure can rightly differ.
Last verified:
How this checker works
The checker applies HMRC's published rates and allowances for 2024 to 2025 and 2025 to 2026 (Personal Allowance, UK and Scottish bands, starting rate for savings and Personal Savings Allowance) and GOV.UK's Simple Assessment deadlines, in your browser: nothing you type is sent anywhere.
Sources
Checked on 27 September 2026.
- Pay your Simple Assessment tax bill (GOV.UK)
- Income Tax rates and allowances for current and previous tax years (HMRC)
- Income Tax rates and Personal Allowances (GOV.UK)
- Income Tax in Scotland (GOV.UK)
- Tax on savings interest (GOV.UK)
- Tax when you get a pension (GOV.UK)
- Tax overpayments and underpayments (GOV.UK)
- Income Tax enquiries (HMRC contact)