The transactions on a Simple Statement are shown on consecutive
lines and in chronological date order (unless specified otherwise
below).
Except where this is the first issued statement, the first
description line will always be ‘Brought forward from
previous statement’ with the amount shown in the Balance
column followed by a blank line before the next entry.
New and amended charges (excluding interest charges),
repayments and payments / credits are always presented on the
printed statement issued to the taxpayer in ascending due date or
effective date of payment (
SAM60055) order.
Where there are both debit and credit transactions for the
same date the debits are shown before the credits.
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.
Where transactions are sub-totalled, a line space is left
both before and after the sub- totalled group.
Where the statement includes future liabilities becoming due
within 45 days of the statement date a blank line is left between
the current transactions and the start of the future transactions.
Where there are credits with an effective date of payment
later than the statement date these will be shown in date order at
the end of the transactions up to the statement date and before any
amounts becoming due. The date shown for credits is the date from
which interest supplement is calculated. The credit however is
available for repayment if the account is in credit at the
statement date.
Where the statement exceeds one page the last transaction
line on the previous page is ‘Carried forward to next
page’ and the first entry on the continuation page is
‘Brought forward from previous page’ followed by a line
space.
The final statement line, described as ‘Amount to
pay’, shows the account balance plus any sums becoming due
within 45 days. 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.
Where there is an amount to pay a payslip is printed at the
bottom of the page. For statements with two or more pages the
payslip is always printed on the first page. Where no payslip is
required the whole of the first page is used where required.
A Summary box is shown 2 lines below the last transaction on
the first page of the statement. This shows the overall account
balance, including any amounts shown as shortly becoming due.
Statement message(s) are displayed one line below the
Summary box and, where produced, a minimum of one line above the
payslip.
Notes:
