SAM130070 – Statements:
statement content and layout: amount printed on the payslip
Where produced, the table below shows what amounts are printed
on the payslip in 6 different circumstances. This information
should be
read in conjunction with the rules for selecting
statements for issue - see section ‘Statement
Issue’.
| SA RECORD AMOUNT | PAYSLIP |
| Due now | becoming due | ‘Amount due’ box shows | codeline shows |
| £5.00 | NIL | Blank | 000005000 |
| £5.00 | £900.00 | £905.00 | 000905000 |
| NIL | £1100.00 | £1100.00 | 001100000 |
| minus £100.00 | £750.00 | £650.00 | 000650000 |
| £32.00 | £1000.00 | £1032.00 | 001032000 |
| £800.00 | £5.00 | £805.00 | 000805000 |
Notes:
- An amount becoming due is only considered for inclusion on a
statement and payslip if it falls due within, normally, 45 days of
the statement date. The 45 day period however can be varied. For
instance in June and December the period is extended to as many as
72 days. Any unused credits on the account at the statement date
are shown as allocated against charges becoming due. This helps
present a clearer picture to the taxpayer of the amount due for 31
July and 31 January
- If an amount is payable, it is printed in the ‘Amount
due’ box, except where
- The sum of the amount due now and an amount
becoming due are less than the statement de minimis limit
- The codeline always shows the amount due now plus the amount
becoming due (but see note 5)
- The codeline amount is printed without the ‘£’
sign or pounds / pence break and with an extra trailing numeral to
meet ARP requirements
- On payslips attached to statements produced before April 2004
the amount due will be left blank and the codeline will show all
zeros if the SA account, including amounts becoming due, was Nil or
in credit
