Course Details

Simple Assessment was introduced in 2016/17 as a way of keeping people with straightforward tax affairs out of self-assessment. Initially issued to only a few hundred thousand people, now over 1.4m people receive one of these calculations – and this number is only set to grow. In this session we will look at the origins of Simple Assessment, how it is meant to work and the practical implications for taxpayers and agents. 


In this webinar Helen Thornley will cover the following topics:

  • The background to Simple Assessment and the legislative basis that underpins it 
  • How Simple Assessment works – and where HMRC gets its data 
  • Checking and correcting a Simple Assessment 
  • The interaction with self-assessment 
  • Where taxpayers and tax advisers need to take care 


The session will cover the background and context to Simple Assessments, how they are supposed to work, and the risk areas to watch out for. We will also look at why some clients in Self-Assessment are issued with Simple Assessments, and what to do about it. 


This session will be of interest to tax advisers and accountants but may also be of interest to individuals who have received a Simple Assessment and want to understand more about it,


Course level: Foundation / Intermediate

CPD Course Speaker

ATT - Technical Officer

Helen Thornley

Helen is a technical officer with the Association of Taxation Technicians (ATT) where her role includes looking at the latest changes in tax policy and working with HMRC on developments and improvements to their systems and processes.

Helen’s background is in personal tax, and prior to joining the ATT she worked in the north of England advising family businesses and high net worth individuals. Helen writes for publications including Tax Adviser, AccountingWEB, and Taxation magazine. Helen has appeared on BBC Radio 4's Money Box Live and BBC Radio 5 Live's Wake up to Money in addition to many local radio stations and been quoted in the Financial Times, Times, Telegraph and Guardian.

Helen is a member of the CIOT, ICAEW and STEP (Society of Trust and Estate Practitioners).