Self Assessment: Statements of Account and Client’s Account Information Sheets – June 2006

Statements of Account (SA300)

The Statements of Account [SA300] dated 15 June 2006 do not show amounts “Becoming Due” on 31 July. In a very small number of these cases where there is also a credit balance as at 15 June, the credit is not shown separately. The overall account balance shown is however correct as at 15 June. This issue was identified and resolved during our normal checks of the Statement of Account printed output. Unfortunately it means that around 150,000 taxpayers will receive two Statements of Account in June, one dated 15 June and the other dated on or around 29 June. Where a 2nd Payment on Account for 2005/06 is due, this will be shown on the later Statement of Account with the payslip showing the correct amount to pay on 31 July.

Clients’ Account Information sheets (SA327)

Similarly, the June Client’s Account Information sheets (for all clients) do not show the 2nd Payment on Account for 2005/06 becoming due on 31 July. To re-run the computer batch to include these amounts would have meant many of you receiving your packages too late to be of real value to you. As we know many of you use the payslip provided by these sheets, and that many client’s sheets will be correct because they do not make Payments on Account, we have decided to issue the sheets as printed.

Please remember that you can view the latest position on your client’s Self Assessment account, and the latest issued Statement of Account, by registering for and using our Self Assessment Online View Liabilities & Payments service from Online Services.

If you have not received your package(s) by 15 July, please contact your own tax office before 20 July. They will make arrangements for your package to be located and forwarded promptly.

A further message for Agents can be found on the websites of the Working Together professional bodies (CIOT, ATT, ICAEW, ACCA, ICAS, and AAT).

We apologise for the inconvenience caused.