A4.306 Simple assessmentsFor 2016/17 and subsequent years, HMRC has the power to make an assessment of an individual's or trustee's income tax and / or capital gains tax liability without their first being required to complete a self assessment return, where HMRC has sufficient information about that individual (whether it is received from the individual or a third party) to make the assessment1.HMRC has, since September 2017, removed the need for two groups of taxpayers to complete a tax return: • new state pensioners whose state pension is more than the personal tax allowance for 2016/17 and the tax due cannot be collected through their tax code, and • PAYE customers who have underpaid tax and who cannot have that tax collected through their tax
For 2016/17 and subsequent years, HMRC has the power to make an assessment of an individual's or trustee's income tax and / or capital gains tax liability without their first being required to complete a self assessment return, where HMRC has sufficient information about that individual (whether it is received from the individual or a third party) to make the assessment1.
HMRC has, since September 2017, removed the need for two groups of taxpayers to complete a tax return:
• new state pensioners whose state pension is more than the personal tax allowance for 2016/17 and the tax due cannot be collected through their tax code, and
• PAYE customers who have underpaid tax and who cannot have that tax collected through their tax
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