HMRC has unveiled details of the simple assessment system for some pensioners and PAYE taxpayers. The two groups will no longer need to provide information under self assessment, because returns will be pre-populated with data from other sources. See here.

The option will be available from September for:

• 
  new state pensioners with income more than the personal tax allowance in 2016-17; and
• 
  PAYE taxpayers who have underpaid tax and cannot have it collected through their tax code.

For these groups, rather than ask for information, HMRC will …