1. Refresh of the Pay As You Earn (PAYE) system

2. Drivers for change
Around 8 million customers pay the wrong amount of tax each year
5.5 million pay too much tax
The majority of those who pay too much are the lowest earners (under £15,000)
Average overpayment is £450
Those who don’t pay enough tax typically earn over £20,000
45% of PAYE customers receive one or more tax code changes per year
It can take up to two years to rebalance tax

3. Guidance and support materials will be available
PAYE refresh will make tax simpler by using real time data to make adjustments to people’s tax codes throughout the year, so they pay the right amount of tax on their income as they earn it. 
This is a positive change and will offer more certainty for people, helping avoid tax debt and overpayments
Those who are not balanced at the end of the year will probably owe less than under the current system
Gov.uk will be updated ahead of the changes and from June following implementation
Customers facing financial difficulties can get help online or by phone
Guidance and support materials will be available

4. Simple Assessment

5. Drivers for change
Currently there is no legally enforceable way to collect PAYE debt
Customers are sent 2 voluntary payment requests SA
Xxx customers in Self-Assessment don’t really need to be there
Transferred to Self-Assessment if non compliant
Moving towards the end of the tax return

6. Simple Assessment allows HMRC to make a calculation of Income Tax liability without the need for an individual to complete a Self Assessment tax return.
This is a positive change and will allow customers to understand their tax liabilities
Calculation will be based on information already held
Various
payment methods
First affected are those with State Pension above Personal Allowance
Another customer group affected will be those with underpayments that cannot be coded
A single, simplified bill X