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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:

1. Ìý

   •ÌýÌýÌýÌý 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

2. Ìý

   •ÌýÌýÌýÌý PAYE customers who have underpaid tax and who cannot have that tax collected through their tax code

The requirement for an individual to notify HMRC of income that is included in a simple assessment is removed (see E1.202), although the requirement to notify HMRC of any income or capital gain that is not included in the simple assessment remains².

HMRC may issue