SAM130040 – Statements:
statement content and layout: the simple statement
The Simple Statement was introduced in August 2006.
In the period April 1997 to June 2006 all statements were
issued in Open Item format. This type of statement is still issued
to taxpayers in a small number of cases, either where requested by
the taxpayer or where the accounting position is very complex. It
is also the style still used to display statement information in
function VIEW STATEMENT. For more information about the ‘Open
Item’ taxpayer statement see subject ‘The Open Item
Taxpayer Statement’ (
SAM130020).
Prior to that in the period November 1996 to March 1997, a
Brought Forward statement layout was used. For more information
about the Brought Forward statement see subject ‘The Brought
Forward Taxpayer Statement’ (
SAM130010).
The Simple Statement makes provision for 5 distinct areas of
information. These are
- Statement header area, containing Taxpayer /
agent/ capacity name and address, the taxpayer reference, statement
issue number, statement date, and the taxpayer’s processing
office, along with contact telephone number(s)
The taxpayer reference printed on the Simple Statement
is the
- Unique Taxpayer Reference (UTR), NINO and
Employer Reference in the case of a PAYE taxpayer, or
- Unique Taxpayer Reference (UTR) in all
other cases
Note: The UTR with a ‘K’ suffix is
printed in the body of the payslip and in the payslip codeline in
all cases.
- The main body of the statement showing
- The brought forward balance from the
previous statement
- A description of each transaction that has
taken place since the issue of the previous statement
- Includes the total amount of any late
payment interest plus accruing interest since the issue of the last
statement
- Charges which are due within 45 days of
the statement date.
Note: The period of 45 days for including charges
which are becoming due can be varied. For instance in June and
December the period can be extended to as many as 72
days.
- An Account Balance, described as
‘Amount to pay’. This total is the sum of the
individual Open Item balances
- A summary box on the first page. This is
positioned 2 lines below the ‘Amount to pay’ line (or
if the statement is 2 pages or longer, the ‘Carried forward
to next page’ line) and 1 line above the statement
message(s)
- Messages reflecting the payment position on the
taxpayer account - see section ‘Statement Messages’ (
SAM133000 onwards)
- A payslip where there is an amount outstanding at
the statement issue date and / or an amount shortly becoming due.
No payslip is otherwise printed. The payslip details, including any
payslip amount (
SAM130010) printed, are determined
during the statement selection and issue process
Automatically selected and printed statements are sequentially
numbered. The numbering follows on from the previous issued
statement (the number is not dependent on the format of the
statement issued).
