Many risk paying tax twice due to multiple HMRC letter demands

Newsletter issue – December 2025

HMRC has sent multiple tax demand letters to some taxpayers this year. The first letter did not include tax owed on savings interest. A second "simple assessment" letter did include savings interest but also repeated the tax already demanded in the first letter.

This risks taxpayers paying twice if they don't realise they've already settled part of the bill. The issue should only affect those who received a 2024/25 simple assessment before October this year.

HMRC says it only sends simple assessment letters after receiving savings interest data from banks. The letters are meant to explain clearly how much is owed and how to pay. They are designed for people who owe tax but don't need to file a full self-assessment return.