PARLIAMENTARY WRITTEN QUESTION
(9 June 2026)
Question Asked
To ask the Chancellor of the Exchequer, how many Simple Assessment PA302 demands have been sent by HMRC in each of the last 60 months.
Asked by:
Dame Harriett Baldwin (Conservative)
Asked by:
Dame Harriett Baldwin (Conservative)
Answer
HMRC issues Simple Assessment PA302 letters to individuals with taxable income who are not registered for Self Assessment, and where HMRC cannot deduct the tax through PAYE.
Annual figures are available and are set out below:
Tax Year | Simple Assessments Issued |
2020/21 | 582,211 |
2021/22 | 675,472 |
2022/23 | 757,745 |
2023/24 | 1,320,755 |
2024/25 | 1,254,201 |
These figures are drawn from HMRC operational management information and are the most accurate data currently available but remain subject to change.
HMRC data on the volume of PA302 letters issued for 2025/26 are not yet available.
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Contains Parliamentary information licensed under the Open Parliament Licence v3.0.