We have received a "simple assessment" (PA302) for a client for 2022/23 showing he owes tax for 2022-23. On checking on line has been issued with a Self Assessment for 2022/23. The PA302 only shows one source of income (BIKs) and is obviously incorrect. We will be completing the SA100 in due course. In the meantime can we ignore the PA302 or have I got to spend over half an hour on the phone to get it cancelled. Why are PA302s being issued to taxpayers who are still in Self Assessment.