SAM132040 - Statements: transactions on statements: screen prints: transaction ‘types’
Following the introduction of the Simple Statement in August 2006 very few taxpayers still receive the old style Open Item statement. Wherever possible you should produce a copy of an issued statement for issue to a taxpayer using View Statement in the Online service SA View L & P.
When you take a screen print of a statement, the printed information includes all the transaction details along with the two columns from the screen that are headed ‘Created’ and ‘Type’.
The date ‘created’ is normally the date a credit or debit first appears on the taxpayer record.
In the case of a payment processed through Automatic Remittance Processing (ARP) this is the ARP processing date.
For a returned payment the ‘created’ date is normally the processing date + 1 working day. However, it can be a later date if the update of the taxpayer record is delayed.
For adjustments and amendments the date shown is often the same date as is shown in the ‘Created’ column against the parent charge.
The data in the ‘Created’ and ‘Type’ columns is for HMRC use. When, exceptionally, you give taxpayers a screen print tell them to ignore the information in these two columns.
Also remember that where there are multiple alterations to one type of adjustment and / or repayment supplement only a ‘net’ summary line will be shown for each type in the automatically issued statement. The taxpayer should be advised of this in these cases.
Note: Not all transactions will have a ‘Type’ code. The computer system uses the code to verify whether the operator has permission to access an associated function. For entries without a ‘Type’ code there is either no link to an associated function, or access to the linked function is through an on-screen button.
For a complete list of codes that can appear in the ‘Type’ column with a brief explanation of each code see SAM130062.