The charge transactions reported on taxpayer Open Item
statements and Simple Statements, and the descriptions used for the
different kinds of charge are as follows.
Note: The descriptions on the statements created
before December 1998 may differ slightly from those in the table
below.
| Charge | Description on taxpayer statement |
| 1st or 2nd payments on account | 1st or 2nd payment on account due for year YY/YY |
| Balancing charge | Balancing payment due for year YY/YY |
| SA stranded underpayment | Amount no longer included in PAYE code |
| Net underpayment | Amount no longer included in PAYE code |
| Manually raised miscellaneous penalty | Penalty due |
| Late payment interest (LPI) | For Open Item statements
Interest due on amount of ........ (date) For Simple Statements Interest - This is a simple summarised amount and is the total of any LPI and accruing interest that has arisen since the last issued statement |
| 1st or 2nd fixed penalty | 1st or 2nd Fixed Penalty for Late Return YY/YY |
| 1st or 2nd partnership fixed penalty | Penalty 1 or 2 Late Return YY/YY Pship .............. (reference) |
| 1st or 2nd Surcharge | 1st or 2nd Surcharge for YY/YY |
| Determination | Determination for Tax year YY/YY |
| Revenue assessment | Assessment for Tax year YY/YY |
| Over-repayment | Over-repayment recovery for YY/YY |
Notes:
