Exceptionally, you may want to stop the issue of the taxpayer
statement for a limited period, for example, where the taxpayer has
died.
Each office has a nominated Statement Control Officer (SCO),
who will consider requests for statement inhibition. Separate
instructions are held by that officer. Subject to approval to
inhibit statement issue, function MAINTAIN STATEMENT INHIBITION is
available to the Clerical Processing Officer and Clerical
Caseworker for this purpose. The SCO will then monitor progress
towards lifting the inhibition.
For more information see section ‘Statement
Issue’ (
SAM131000 onwards).