SIMPLE ASSESSMENT -who are they kidding

[pawncob]

A client has just received a letter from HMRC - DM Simple Assessment (IDMS99P). It quotes a NINO but no UTR (except the number on the payment slip)
It states that £1743 is outstanding from 2022/23.
HMRC have (apparently) created a new UTR for this client in addition to his existing one, and of course, the income has already been included and taxed on his main assessment.
Has anyone else come across this duplication?
I've now got to waste time trying to sort it out!

[D&C]

You appear to be mixing up Simple and Self.

Simple Assessment doesn't involve a UTR, it is completely separate from Self Assessment.

It isn't uncommon, often but not exclusively in my experience) when an unsolicited Self Assessment return has been filed or someone has filed a return using an existing UTR without registering for Self Assessment as HMRC would, rightly or wrongly, expect.

Self Assessment always trumps Simple Assessment so HMRC should cancel the Simple Assessment once you advise them a Self Assessment return has been filed for the same tax year.

[pawncob]

The client has been registered for self assessment for many years under an existing UTR.

Amazingly, after only a ten minute wait, the Simple Assessment agent apologised and said a new UTR had been created ( as per payslip) and nobody had bothered to check whether a UTR existed.
Simple Assessment details deleted and he promised I would never be bothered by them again.