Open item statements
Simple statements
The transaction descriptions used on Open Item taxpayer
statements to describe the different kinds of adjustment and
amendment are as follows
Notes:
| Adjustment or amendment | Description on taxpayer statement |
| Adjustment to payments on account | Claim to reduce on ......... (date) |
| Sum of adjustments to a payment on account | Net claims to reduce |
| Amendment to a payment on account | Adjustment on ......... (date) |
| Adjustment to various charges including sundry charges, penalties, surcharge and assessments | Adjustment on ......... (date) |
| Sum of adjustments to various charges including sundry charges, penalties, surcharge and assessments | Net adjustments |
| Adjustment to a return charge arising from the capture of an amended return or further use of function CREATE RETURN CHARGE | Adjustment from SA return ....... (date) |
| Sum of adjustments to a return charge arising from the capture of an amended return or further use of function CREATE RETURN CHARGE | Net adjustments from SA return |
| Captured return is unlogged | Return recorded in error ....... (date) |
| Sum of captured returns unlogged | Return recorded in error |
| Liability adjustment | Adjustment following YY/YY amendment |
| Sum of liability adjustments | Net adjustment following YY/YY amendment |
| Remission | Not currently being pursued |
| Amount transferred to COP to be collected under PAYE | Included in PAYE code for year YY/YY |
| Informal discharge | Included in contract settlement |
| Adjustment to a Determination | Adjustment for YY/YY from Determination |
| Sum of adjustments following determination | Net adjustments YY/YY from determination |
| Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment | Enquiry amendment for YY/YY |
| Adjustment to a Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment | Enquiry amendment on ...... (date) |
| Sum of adjustments to a Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment | Net enquiry amendments |
| Return amendment | Amended Return for YY/YY |
| Cancelled penalty | Penalty cancelled on ....... (date) |
| Cancelled surcharge | Surcharge cancelled on ....... (date) |
| Adjustment to over-repayment | Over-repayment adjustment on …… (date) |
The transaction descriptions used on taxpayer statements to describe the different kinds of adjustment and amendment are as follows
| Adjustment or amendment | Description on taxpayer statement |
| Adjustment to payments on account | Claim to reduce 1st / 2nd payment on account for yy/yy |
| Amendment to a payment on account | Adjustment to 1st / 2nd payment on account for yy/yy |
| Adjustment to various charges including sundry charges, penalties and surcharge | Adjustment to (charge
description)
Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment to amended return for yy/yy following enquiry amendment’ |
| Adjustment to a return charge arising from use of function CREATE RETURN CHARGE FOR ENQUIRY | Adjustment to (charge
description) following enquiry
Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment from return for yy/yy following enquiry’ |
| Adjustment to a return charge arising from further use of function CREATE RETURN CHARGE | Adjustment to (charge
description)
Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment from return for yy/yy |
| Captured return is unlogged | Adjustment to (charge description) from return recorded in error |
| Liability adjustment | Adjustment to (charge description) |
| Remission | Amount not currently being pursued |
| Amount transferred to COP to be collected under PAYE | (Charge description) included in PAYE code for year yy/yy |
| Informal discharge | (Charge description) now included in contract settlement |
| Adjustment to a Determination | Adjustment to Determination for yy/yy |
| Adjustment to charges following a Determination | Adjustment to (charge description) following determination for yy/yy |
| Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Enquiry amendment for yy/yy |
| Adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Adjustment to enquiry amendment |
| Amendment to charges following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Amendment to (charge description) following enquiry amendment |
| Adjustment to return amendment following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Adjustment to amended return for yy/yy following enquiry amendment |
| Amendment to surcharges following an amended assessment | Amendment to 1st / 2nd surcharge for yy/yy following amended assessment for yy/yy |
| Amendment to Revenue Assessment | Amendment to yy/yy assessment |
| Return amendment | Adjustment to (charge
description) from return
Notes: For a Determination, the wording is ‘Determination for yy/yy replaced by return’ For enquiry amendments, the wording is ‘Adjustment to enquiry amendment from return for yy/yy’ |
| Cancelled penalty | For individual taxpayers
1st / 2nd fixed penalty for yy/yy cancelled For partnerships 1st / 2nd fixed P’ship penalty yy/yy cancelled |
| Cancelled remission | Amount of remission cancelled |
| Cancelled surcharge | 1st / 2nd surcharge for yy/yy cancelled |
| Adjustment to over-repayment | Repayment adjusted for over-repayment recovery |
| Adjustment to over-repayment following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Adjustment to overpayment from yy/yy return |
