SAM130001 - Statements: statement content and layout: introduction

Background

Each taxpayer with an SA liability is issued periodically (unless the issue of statements has been inhibited) with a statement known as the ‘Self Assessment Statement’ (up to June 2006 this was known as the ‘Self Assessment - Statement of Account’). The statement shows the current position on the taxpayer record.

Statement issue started in November 1996. The November statement used the ‘Brought Forward’ style to present charge and payment details. This style of statement continued to be issued until the end of March 1997.

From April 1997 the presentation of information on statements changed. The changes ensured that, as the accounting became more complex, statement information remained clear and easily understood by both taxpayers and HMRC operators. This statement, known as the Open Item statement, has been largely replaced by the new Simple Statement which was introduced in August 2006, although it is still issued in a few cases. It is also the style still used to display statement information in function VIEW STATEMENT.

Brought forward statement

Any balance, credit or debit, on the previous statement is brought forward as the opening accounting entry on the new statement. New liabilities, payments and so on, notified or received since the last statement was issued, are listed in date order.

The statement can act as a prompt or reminder to make payment. It also warns about interest and shows any interest that has accrued since the last statement was issued.

The taxpayer’s balance on the statement date of issue is shown. The statement balance becomes the opening entry on the next statement.

Open item statement

Each charge that is either cleared in the statement period or that remains collectible is itemised on the statement. Any unallocated and / or overpaid payment credit is also shown.

The history of each charge or payment on the statement is detailed in full. The statement can be a prompt or reminder to make payment. It warns about interest and shows a separate total of accrued interest for any payment that is overdue.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Individual balances on charges and credits listed on a statement are added together along with any accrued interest to give a statement balance.

Simple statement

Any balance, credit or debit, on the previous statement is brought forward as the opening accounting entry on the new statement. New liabilities, changes to liabilities, payments and so on, notified or received since the last statement was issued, are listed in date order. The history of an individual charge and allocation of payments / credits are not shown.

The statement can act as a prompt or reminder to make payment. It also warns about interest. Interest is shown as one summarised total and the amount shown is the total interest and accrued interest that has arisen on the account since the previous statement was issued.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The layout of the statement now includes 3 columns, showing Tax Due, Credits, and Balance. Where there are 2 or more amounts of tax due for the same date these are grouped together and sub-totalled. The balance is then updated by the sub-total and not each individual entry. Where there are 2 or more credits for the same date these are also grouped together, sub-totalled, and the balance updated by the sub-totalled amount.

The taxpayer’s balance on the statement date of issue is shown. This includes any amounts shortly becoming due. The statement balance becomes the opening entry on the next statement.

A summary box shows the overall account balance. A payslip is only included where there is an amount to pay.

Note: All Simple Statements are displayed in function VIEW STATEMENT in Open Item format. You can view an issued Simple Statement through the online service SA View L & P.

More information about statements

Up to February 2004, statements consisted of a first page (SA300) that included a payslip at the bottom and, where there was insufficient space on that page, a continuation sheet (SA301), known as the ‘Statement of Account Continuation sheet’. A maximum of three continuation sheets could be printed in addition to the first page.

From April 2004 statements are printed on just one type of stationery (SA300). The first page will only include a payslip where there is an amount shown as due at the statement date and / or an amount is shown as shortly becoming due for payment. Up to a maximum of 3 continuation pages can be printed in addition to the first page.

Note: For Open Item statements only, where a payslip is not printed the space on the first page is left blank. Few Open Item statements are now issued so the cost of changing the layout on this type of statement cannot be justified.

Statements are issued in Welsh where the Welsh language signal is set - see section ‘Welsh language’ in business area ‘Records’.

The full detail of statements issued to the taxpayer can be viewed using function VIEW STATEMENT. A copy of the Simple Statement (where issued) is available to view through the online service SA View L & P.

From November 1999, the issued Open Item style of statement may differ in presentation from that displayed on screen in function VIEW STATEMENT. This is because multiple adjustments of the same type, including operator errors and any repayment supplement arising from those adjustments, are summarised and shown on the printed statement as a net adjustment or RPS line.

From June 2000, the issued statement has been printed using Dynamic Document Composition (DDC) and this has improved the presentational appearance of the Open Item statement.

Since August 2006, the majority of statements are issued in Simple Statement format. These will be significantly different in layout from that displayed in function VIEW STATEMENT.

Note: In function VIEW STATEMENT all statements are displayed in Open Item format including those issued in Simple Statement format, and those issued before April 1997 in the Brought Forward style.