ÀÏ˾»úÎçÒ¹¸£Àû

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: