Self-assessment
The question
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of HMRC's simple assessment procedure.
Answered by Dan Tomlinson
Simple Assessment enables HMRC to collect Income Tax from individuals without the need for customers to complete a Self Assessment return. As Simple Assessment tax calculations are based on data HMRC already holds, customers benefit from a simplified process. If a customer believes their Simple Assessment is wrong, they can query it with HMRC.
HMRC continues to improve the Simple Assessment process, including by making the Simple Assessment notice clearer for customers; expanding customer payment options; and trialling payment reminders.
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