Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the letter setting out a person's tax liability under the Simple Assessment procedure includes an address to which a cheque can be sent in settlement of that liability.

Information in the form requested is not readily available and could only be compiled at disproportionate cost.

The calculation letter only includes an address for cheque payments where the calculation goes to a customer who is ineligible to access a Personal Tax Account. Those customers who can access a Personal Tax Account can pay online.

Customers receive paper copies of their Simple Assessment regardless of the digital preference. While customers can pay online using the Personal Tax Account, they can also choose alternatives such as telephone banking, BACs or cheque payments.