Taxes Management Act 1970 section 28H

Simple assessments by HMRC: personal assessments

Section 28H gives HMRC the power to issue "simple assessments" of income tax and capital gains tax to individuals, enabling tax to be assessed and collected without the need for a self-assessment tax return.

• HMRC can issue a simple assessment to an individual for a tax year, provided that person has not already filed a self-assessment return and is not currently required to do so
• The assessment covers income tax and capital gains tax, calculated net of reliefs, allowances, and tax deducted at source, and must be based on information already held by HMRC
• The notice sent to the taxpayer must detail the income, gains, reliefs, and allowances used in the calculation, and state the amount payable together with payment instructions and the due date
• Certain pension-related tax charges are excluded from simple assessments, and HMRC may issue more than one simple assessment to the same person for the same tax year