The Brought Forward statement was only issued in the period
November 1996 to March 1997. From April 1997 to June 2006, the
style of the statement changed to an Open Item layout, and from
August 2006 statements are in either Open Item style or Simple
Statement format. For more information about the Open Item
statement see subject ‘Transactions on Open Item
Statements’ (
SAM132020). For more information about
the Simple Statement see subject ‘Transactions on Simple
Statements’ (
SAM132030).
A Brought Forward statement shows the financial transactions
that have taken place since the last statement was issued.
The financial transactions posted to the taxpayer’s SA
record that are shown on a ‘Brought Forward’ taxpayer
statement are as follows
Note: The 45 day period is a parameter and can be varied.
A standard transaction description is used on the statement to
describe each of the financial transactions.
Note: Amendments to interest charges and new
interest charges are not shown as transactions on the statement.
They are included in the ‘Interest due this period’
amount on one or more statements.
The transactions appear on the statement in posting date
order. Standard transaction descriptions are used on the statement.
The 5 transaction descriptions used on the ‘Brought
Forward’ taxpayer statement are as follows
| Transaction description | Notes |
| ‘1st Interim Liability due (....date)’ | ‘1st Interim Liability’ means the first payment on account |
| ‘Payment - thank you’ | Payment, here, includes a transfer from OAS |
| ‘Adjustment to 1st payment on account due (...date) £99999.99 to £88888.88’ | ‘Adjustment’ includes both an adjustment and an amendment |
| ‘Payment not honoured by the bank etc’ | A Returned payment type |
| ‘Transferred for repayment or reallocation’ | Any transfer to OAS |
The above transactions are preceded by a one-line entry showing
the balance ‘Brought forward from previous statement’.
The amount of each transaction that took place is determined
and the resulting balance is calculated. A suffix ‘D’
is printed if an amount is a debit. An amount without a suffix is a
credit.
If the transaction was an adjustment or an amendment to the
payments on account the original and current payments on account
are both printed on the statement.
Any transaction that is posted in error and which is
reversed by an equal and opposite transaction on the same day is
not printed on the statement.
The total of all interest accrued over the statement period
is included on the statement - see section ‘Interest
Calculation’ (
SAM134000 onwards). Interest charges do
not appear as transactions on the statement.
