SAM131020 - Statements: statement issue: electronic lodgement service (ELS) statement (for information only)

Note: The Electronic Lodgement Service (ELS) was terminated on 31 March 2006. This subject is for information purposes only.

ELS allowed an approved electronic filer to file tax return information with HMRC electronically. For more information see section ‘Filing Returns Online’ SAM126000 onwards) in business area ‘Returns’.

Agents who used ELS 

An agent who used ELS is identified on the SA computer system by means of the ELS signal on the agent record. The ELS signal can be viewed using function VIEW AGENT.

Agents who used ELS could receive statement details electronically. Electronic issue of statement details started in May 1997. An electronic version of the statement was sent to the agent in addition to a printed statement that was issued to the taxpayer or person acting in a capacity role.

Note: An agent could receive the statement details electronically irrespective of whether the agent actually filed the taxpayer’s return manually or through ELS.

Issue of electronic copy statement to agent 

An agent who used ELS received an electronic copy of the statement where the

• Agent was acting under the authority of a 64-8
• ELS signal was set on the agent record, and
• Agent was NOT already receiving the printed statement

Printed statements are issued to the agent when the Statement to Agent signal is set to ‘Y’. The only exception to this is where the taxpayer’s statement is too large to print automatically because it exceeds 200 lines. The case is identified and a work item created on the ‘Manual Statement Issue’ Work List. The presence of the ELS and 64-8 signals had no effect and an electronic copy of the statement was not issued where the agent was already receiving the printed statement.

Function VIEW TAXPAYER’S AGENT DETAILS is used to see whether the 64-8 signal and the Statement to Agent signal is set on the taxpayer record.

More information 

The information above is summarised in the Statement type and destination table which shows the interplay between the three signals. (See (SAM131022)

For more details about the printed statement details sent to agents see subject ‘Issue of statement details to agents’.