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HMRC internal manual

Self Assessment Manual

Forms Index

Forms Index

Help Sheets
Letters and Forms

Help Sheets

Help Sheet No Description
   
HS201 Vouchers, credit cards and tokens
HS202 Living accommodation
HS203 Car benefits and car fuel benefits
HS204 Limit on Income Tax reliefs
HS205 Seafarers Earnings Deduction
HS207 Non-taxable payments or benefits for employees
HS208 Payslips and coding notices
HS210 Assets provided for private use
HS211 Employment - residence and domicile issues
HS212 Tax equalisation
HS213 Payments in kind
HS220 More than one business
HS222 How to calculate your taxable profits
HS223 Rent a room for traders
HS224 Farmers and market gardeners
HS227 Losses
HS229 Information from your accounts
HS231 Doctors’ expenses (For the self employment pages and partnerships)
HS232 Farm stock valuation
HS234 Averaging for creators of literary or artistic works
HS236 Foster Carers, adult placement carers, kinship carers and staying put carers
HS237 Community Investment Tax Relief
HS238 Revenue, recognition in Service Contracts - UITF 40
HS240 Lloyd’s underwriters
HS251 Agricultural land
HS252 Capital allowances and balancing charges
HS253 Furnished holiday lettings
HS260 Overlap (For the foreign pages)
HS261 Foreign tax credit relief: capital gains
HS262 Income and benefits from transfers of assets abroad or from Non-Resident Trusts
HS263 Calculating foreign tax credit relief on income
HS264 Remittance basis
HS270 Trusts and settlements - income treated as the settlor’s
HS275 Entrepreneur’s relief
HS276 Incorporation Relief
HS278 Temporary non-residents and Capital Gains Tax
HS281 Husband and wife, civil partners, divorce, dissolution and separation
HS282 Death, personal representatives and legatees
HS283 Private residence relief
HS284 Shares and Capital Gains Tax
HS285 Share reorganisations, company takeovers and Capital Gains Tax
HS286 Negligible value claims and Income tax losses on disposal of shares you have subscribed for in qualifying trading companies
HS287 Employee share and security schemes and Capital Gains Tax
HS288 Partnerships and Capital Gains Tax
HS290 Business asset roll-over relief
HS292 Land and leases, the valuation of land and Capital Gains Tax
HS293 Chattels and Capital Gains Tax
HS294 Trusts and Capital Gains Tax
HS295 Relief for gifts and similar transactions
HS296 Debts and Capital Gains Tax
HS297 Enterprise Investment Scheme and Capital Gains Tax
HS298 Venture Capital Trusts and Capital Gains Tax
HS299 Non resident trusts and Capital Gains Tax
HS300 Non residents and investment income
HS301 Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge
HS302 Dual residents
HS303 Non-resident entertainers and sports persons
HS304 Non residents: Relief under Double Taxation Agreements
HS305 Employee shares schemes and securities
HS310 War widow’s and dependant’s pensions
HS320 Gains on UK life insurance policies
HS321 Gains on foreign life insurance policies
HS325 Other taxable income
HS340 Interest and alternative financing payments eligible for relief on qualifying loans and alternative finance arrangements
HS341 Enterprise Investment Scheme - Income Tax Relief
HS342 Charitable giving
HS343 Accrued Income Scheme
HS344 Exempt employers’ contributions to an overseas pension scheme
HS345 Tax charges on any excess over the Lifetime Allowance, Annual Allowance and Special Annual Allowance and on unauthorised payments
HS346 Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes
HS347 Personal term assurance contributions to a registered pension scheme
HS380 Partnerships: Foreign aspects
HS390 Trusts and estates of deceased persons: foreign tax credit relief for Capital Gains
HS392 Trust Management Expenses (TMEs)
HS393 Seed Enterprise Investment Schemes (SEIS) (From 2012-13)

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Letters and Forms

The list indicates whether the letter or form is issued digitally (D), manually (M) or by the SA system automatically (S), or may be issued by either method (SM).

  • Where SEES supports a manual form, this is shown as M (SEES)
  • Where Office Clerical Assistant (OCA) supports a manual form, this is shown as M (OCA)
Letter / Form No How issued Description
     
OCA97 M (SEES) Letter issued to a customer when a BACS repayment has been rejected asking for confirmation of correct bank account details
OCABY09 M (SEES) Letter issued where a customer has been made bankrupt
OCABY12 M (SEES) Letter issued where customer subject to a Voluntary Arrangement, a trust deed has been entered into or where an award of sequestration has been made
OCAD31 M (OCA)  
M (SEES) Initial Letter - no liability  
  OCAD34 M(OCA)
M (SEES) In-year return needed (SA)  
  OCAD38 M (OCA)
M (SEES) Period of admin - tax due  
  OCAD39 M (OCA)
M (SEES) Period of admin payment received  
  OCAD40 M (OCA)
M (SEES) Period of admin - payment reminder  
  OCAD41 M (OCA)
M (SEES) Letter to return documents    
  OCAD70 M (SEES) Giving up the right for return
  OCAM05 M (OCA)  
M (SEES) Letter issued to customer when a claim to Overpayment relief is not in the correct format    
  P1000(SA) M (SEES) Initial letter - no PR
  P1003(SA) M (SEES) PR held - no SA criteria and no tax returns required
  P1004(SA) M (SEES) PR held - CY and/or EY tax returns required
  R1000 (CS) S Repayment notice
  R1002 S Notification a repayment has been sent to last used credit/debit card
  SA APP01 M (SEES) Appeal received, online return outstanding
  SA APP02 M (SEES) Appeal received, return outstanding
  SA APP03 M (SEES) Penalty capped (for 2009-2010 and earlier)
  SA APP04 M (SEES) Late penalty appeal received
  SA APP05 M (SEES) Appeal for deceased case, penalty cancelled
  SA APP06 M (SEES) Appeal received from unauthorised agent
  SA APP07 M (SEES) Appeal received from legal representative
  SA APP08 M (SEES) Appeal unsigned
  SA APP10 M (SEES) Penalty determination
  SA APP11 M (SEES) Appeal received, partnership return outstanding
  SA APP12 M (SEES) Blank penalty notice received
  SA APP13 M (SEES) Appeal for deceased case, penalty restored
  SA APP14 M (SEES) Appeal rejection stencil
  SA APP15 M (SEES) Partnership appeal, nominated partner not known
  SA APP16 M (SEES) Penalty determination, deceased cases
  SA APP17 M (SEES) Nominated partner, already appealed
  SA APP18 M (SEES) Late payment penalty appeal
  SA APP19 M (SEES) Late payment penalty, unsigned appeal
  SA APP20 M (SEES) Late payment penalty, payment outstanding Military Service
  SA APP21 M (SEES) Late payment penalty, payment outstanding
  SA APP22 M (SEES) Late payment penalty, time to pay acknowledgement letter
  SA APP23 M (SEES) Late payment penalty, reminder for payment, military service
  SA APP24 M (SEES) Late payment penalty, BF letter, payment not made
  SA APP25 M (SEES) Late payment penalty, reduced to nil
  SA APP26 M (SEES) Appeal review received, letter sent to Appeal Review Unit
  SA4 M (SEES) PR more time for SA Return
  SA100 SM Core Return (Individual)
  SA101 SM Additional Information pages (part of every SA100 pack)
  SA101 (Notes) SM Notes on Additional Information (available on the web site or on request from the Orderline)
  SA102 SM Supplementary pages - Employment
  SA102 (Notes) SM Notes on Employment
  SA102(M) M Supplementary pages - Ministers of Religion
  SA102(M) Notes M Notes on Ministers of Religion
  SA102(MP) M Supplementary pages - Members of Parliament
  SA102(MP) Notes M Notes on Members of Parliament
  SA102(MLA) M Supplementary pages - Northern Ireland Legislative Assembly
  SA102(MLA) (Notes) M Notes on Northern Ireland Legislative Assembly
  SA102(MSP) M Supplementary pages - Scottish Parliament
  SA102(MSP) (Notes) M Notes on Scottish Parliament
  SA102(WAM) M Supplementary pages - National Assembly for Wales
  SA102(WAM) (Notes) M Notes on National Assembly for Wales
  SA103F SM Supplementary pages - Self Employment (full)
  SA103F (Notes) SM Notes on Self Employment (full)
  SA103S SM Supplementary pages - Self Employment (short)
  SA103S (Notes) SM Notes on Self Employment (short)
  SA103L SM Supplementary pages - Lloyds Underwriters
  SA103L (Notes) SM Notes on Lloyds Underwriters
  SA104S SM Supplementary pages - Partnership (short version)
  SA104S (Notes) SM Notes on Partnership (short version)
  SA104F SM Supplementary pages - Partnership (full version)
  SA104F (Notes) SM Notes on Partnership (full version)
  SA105 SM Supplementary pages - UK Property
  SA105 (Notes) SM Notes on UK Property
  SA106 SM Supplementary pages - Foreign
  SA106 (Notes) SM Notes on Foreign
  SA107 M Supplementary pages - Trusts etc
  SA107 (Notes) M Notes on Trusts etc
  SA108 M Supplementary pages - Capital Gains Summary
  SA108 (Notes) M Notes on Capital Gains Summary
  SA109 SM Supplementary pages - Non-residence etc
  SA109 (Notes) SM Notes on Non-residence etc
  SA110 M Tax Calculation Summary
  SA110 (Notes) M Notes on Tax Calculation Summary
  SA113 S Letter issued in Autumn 2012 only, to SA (PAYE) Higher Income customers to inform them of changes to taxation which introduced an income tax charge on high income households in receipt of child benefit. The letter provided information on the options available in terms of opting out from receiving child benefit , or where the customer wishes to retain the payment, how to advise HMRC of the amount of child benefit which is liable to this new charge
  SA150 SM Tax Return Guide (Individual)
  SA151 SM Tax Calculation Guide (Individual) - (relevant up to 1999-00 only)
  SA151C M Tax Calculation Guide (Comprehensive) (From 2000-01 to 2006-07)
  SA151W SM Tax Calculation Guide (From 2000-01 to 2006-07)
  SA152 SM Tax Calculation Guide (Individual) (Capital Gains) - (relevant up to 1998-99 only)
  SA153 SM Tax Calculation Guide (Individual) (Lump Sums) - (relevant up to 1998-99 only)
  SA154 SM Tax Calculation Guide (Individual) (Capital Gains and Lump Sums) - (relevant up to 1998-99 only)
  SA200 S Short Tax Return
  SA210 S Guide to the Short Tax Return - 32 page paper guide withdrawn from April 2012 and replaced with SA211 shortened guide, but will remain available online on HMRC website
  SA211 S Guide to the Short Tax Return - 4 page shortened version (replaced the SA210 32 page paper version from April 2012)
  SA250 SM ‘Welcome’ letter issued to taxpayer when record set up in SA
  SA250 (Agent) SM ‘Welcome’ letter issued to taxpayer’s agent when the taxpayer’s record is set up in SA
  SA251 SM Letter to taxpayer explaining that we no longer need an SA return to be completed
  SA251 (pen) S Letter to customer who is a pensioner and who claimed repayments of tax deducted from bank/building society interest (Issued from April 2015)
  SA251 (Agent) SM Letter to agent explaining that we no longer need an SA return to be completed for his client
  SA252 S Issued where PAYE record contains the HRS signal but there is no SA link, and from August 2013, was amended to include reference to High Income Child Benefit Charge, and also issued in non higher rate tax cases which have more complex codes, containing 3 or more items such as expenses, personal pension, gift aid, income from property. (This letter was not issued in November 2009 or 2010 but issue recommenced in November 2011)
  SA300 (Cumb) S Statement of Account (Cumbernauld)
  SA300 (Shipley) S Statement of Account (Shipley)
  SA302 S Tax Calculation
  SA302 (CS) S Tax Calculation continuation sheet
  SA303 SM Claim to Reduce Payments on Account
(These forms were previously sent out with December statements but were last sent in December 2014)      
  SA304 (Cumb) S Returned payment (Cumbernauld)
  SA304 (Ship) S Returned payment (Shipley)
  SA308 S Change of Tax Office - notification following bulk transfer. No longer in use from June 2010
  SA309 D Tax return and payment reminder sent digitally to customers who have signed up for digital contact. Digital versions of the SA309A and SA309C were issued from December 2014
  SA309A S Online tax return and payment reminder. Sent to individuals and trusts in December, where a December statement has not been issued, as a reminder that the return and payment are due by 31 January to avoid penalties, interest and maybe a surcharge. It includes a personalised payslip and instructions on how to pay
(Paper versions were not issued from December 2014)      
  SA309B S SA Partnership Tax Return Reminder. Sent to the nominated partner where the partnership return has not yet been received. The SA309B is a personalised warning to the partnership about penalties
(Paper versions were not issued from December 2014)      
  SA309C S Payment reminder. January payment reminder where return logged but not yet captured. Sent to Individuals and Trusts in December, where a December statement has not been issued, as a reminder that payment is due by 31 January to avoid interest and maybe surcharge(s). It includes a blank personalised payslip and instructions on how to pay
(Paper versions were not issued from December 2014)      
  SA309E S Tax return and payment reminder. Sent in December to individuals who are unable to file online for technical or operational reasons, as a reminder that the return and payment are due by 31 January to avoid penalties and interest. It includes a personalised payslip and instructions on how to pay. These individuals will not received the SA309D reminder
(Not issued from December 2014)      
  SA316 SM Notice to complete a tax return. Issued in early April each year at the same time as the annual paper return issue to customers who file online tax returns
  SA323 S Determination of tax due - Revenue Determination.
(This form covers years up to and including 2009-2010 only)      
  SA323(NP) S Determination of tax due - Revenue Determination - letter advising that a determination has been raised in the absence of the return.
(This form covers tax years 2010-2011 onwards and will be available from April 2012)      
  SA324 S Surcharge Notice - surcharge for late payment of tax.
(This form covers years up to and including 2009-2010 only)      
  SA324A SM Notice of appeal form enclosed with SA324 / SA353 - surcharge for individuals and trusts.
(This form covers years up to and including 2009-2010 only)      
  SA326 S Fixed Automatic Penalty Notice - penalty for a late tax return, individuals and trusts.
(This form covers years up to and including 2009-2010 only)      
  SA326D S Notice of penalty assessment - fixed penalty for a late return, individuals and trusts.
(This form covers tax years 2010-2011 onwards and will be available from October 2011)      
  SA326(1) SM Notice of appeal form enclosed with forms SA326 / SA355 - fixed automatic penalty.
(This form covers years up to and including 2009-2010 only)      
  SA327 S Statement to Agent Notification - issued twice yearly in December and June. This form has now been withdrawn. It was last issued December 2008
  SA328 S Fixed Automatic Penalty Notice - penalty for a late partnership return.
(This form covers years up to and including 2009-2010 only)      
  SA328D S Notice of penalty assessment - fixed penalty for a late partnership return.
(This form covers tax years 2010-2011 onwards and will be available from October 2011)      
  SA328(1) SM Notice of appeal form enclosed with forms SA328 / SA356 - fixed automatic penalty, partnership.
(This form covers years up to and including 2009-2010 only)      
  SA329 M Request for Agent Maintainer to set the ELS signal on the agent record
  SA331 M Re-allocation and transfer of SA credits (for use when providing the Accounts Office with details of SA re-allocations and transfers through OAS)
  SA353 SM Insert ‘Your surcharge for late payment of tax’ - explains surcharge for failure to pay tax on time. (This form is for tax years 2009-2010 and earlier only.)
  SA354 SM Insert ‘Tax Calculation’
(Made obsolete from April 2011)      
  SA355 SM Insert ‘Your penalty for your late tax return’ - explains fixed automatic penalties for failure to file a return, other than partnerships. This insert is for tax years 2009-10 and earlier, and for 2010-11 but only where issued prior to April 2012
  SA356 SM Insert ‘Your late penalty for a late partnership return’ - explains fixed automatic penalties for failure to file a partnership return.
(This insert is for tax years 2009-10 and earlier, and for 2010-11 but only where issued prior to April 2012)      
  SA357C SM Insert ‘How to Pay’ (Cumbernauld). Issued with all tax calculations.
(Made obsolete from April 2011)      
  SA357S SM Insert ‘How to Pay’ (Shipley). Issued with all tax calculations.
(Made obsolete from April 2011)      
  SA359 S Strongly worded payment reminder
  SA360 M (SEES) Online amendment not used, a satisfactory return has not been received (W055 work list letter)
  SA370 S Notice of Penalty assessment - letter advising of additional penalties.
(Available from April 2012 for the tax years 2010-2011 onwards. From April 2012, these forms will be sent with penalty assessments)      
  SA371 S Late Partnership Tax Return - notice of penalty assessment - letter advising of additional penalties (can include daily penalties, late filing tax geared penalties and late payment penalties for partnerships).
(Available from April 2012 for the tax years 2010-2011 onwards. From April 2012, these forms will be sent with penalty assessments)      
  SA372-30 S Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 3 months late and penalties are £300 or more.
(Available from April 2012 for the tax years 2010-2011 onwards)      
  SA372-60 S Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more.
(Available from April 2012 for the tax years 2010-2011 onwards)      
  SA373-30 S Late Partnership Tax Return - daily penalty reminder - letter advising that the tax return is now more than 3 months late and penalties are £300 or more.
(Available from April 2012 for the tax years 2010-2011 onwards)      
  SA373-60 S Late Partnership Tax Return - daily penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more.
(Available from April 2012 for the tax years 2010-2011 onwards)      
  SA375 S Notice of Transfer of Allowance –Letter advising a pure SA customer that they are the recipient of a Transfer of Allowance from their spouse/civil partner.(Available from April 15)
  SA380 S Letter issued to paper filers, who missed the 31 October paper filing deadline, advising how to file online
(Issued in early January 2017 for one year only)      
  SA381 S Letter issued to First time filers as a reminder that the filing deadline is 31 January
(Issued in early January 2017 for one year only)      
  SA400 M Registering a partnership for Self Assessment
  SA401 M Registering a partner for Self Assessment and Class 2 NICs
  SA402 M Registering a partner for Self Assessment if they’re not an individual
  SA512 M (SEES) Reasonable excuse for late filing
  SA521 M Miscellaneous penalties notice for individuals and trustees
  SA524 M (SEES) Letter to advise that future returns should be submitted on time
  SA525 M (SEES) Acknowledgement of appeal without postponement
  SA526 M (SEES) Acknowledgement of an appeal and a related postponement application which is considered acceptable
  SA527(1) M (SEES)  
  Acknowledgement of an appeal. Alternative proposals made concerning a related postponement application. Accompanied by form SA572(2)  
  SA527(2) M (SEES)
  Acceptance of alternative proposals for a postponement application    
  SA528 M (SEES) Notification of determination of postponed amount
  SA601 M (SEES) Letter issued to advise of action following receipt of a duplicate return
  SA602 M (SEES) Letter issued to send back a manually altered return that is not identical to the HMRC version
  SA602A M (SEES) Letter sent with manually altered returns to advise that a correct version will be issued and should be completed
  SA603 M (SEES) Letter issued to send back an unsatisfactory return
  SA604 M (SEES) Letter issued regarding unsatisfactory return
  SA605 M (SEES) Letter issued regarding unsatisfactory return
  SA606 M (SEES) Letter issued to agent in unsatisfactory return case
  SA614 M (SEES)  
  Letter issued when a claim to reduce payments on account has been processed (except claims on a tax return)    
  SA615 M (SEES) Letter issued where return mislaid after receipt
  SA616 M (SEES) Letter issued as a reminder to SA615 in mislaid return cases
  SA627 M (SEES) SA case made dormant in error
  SA628 M (SEES) Return selection - new address
  SA631 M (SEES) Daily penalty application form (Individual/Trusts) (to be used for 2009-2010 and earlier tax years)
  SA632 M (SEES) Daily penalty application form (partnerships)
  SA633 M (SEES) Offer of review and view of appeal
  SA633(P) M (SEES) Offer of review and view of appeal partnership
  SA634 M (SEES) Request for review form
  SA636 M (SEES) Deemed determination letter (Decision Maker/Reviewer)
  SA637 M (SEES) Review conclusion - accept appeal
  SA638 M (SEES) Review conclusion - refuse appeal
  SA640 M (SEES) Review conclusion letter - not concluded within the time limit
  SA641 M (SEES) Paper hearing submission
  SA642 M (SEES) Tax return sent in error
  SA643 M (SEES) Reasonable excuse claim - acceptance letter
  SA644 M (SEES) Reasonable excuse claim - refusal letter
  SA645 M (SEES) Request for outstanding returns or information
  SA649 M (SEES) S100 C application
  SA650 M (SEES) Acknowledgment of unsolicited return
  SA670 M (SEES) SA penalty appeal - request for information
  SA676 M (SEES) Repayment claimed, payment not cleared
  SA700 M Non-resident company tax return
  SA750 M Tax Return Guide - Non-resident companies
  SA800 SM Partnership Tax Return
  SA800(PS) M Partnership Statement (Full version)
  SA800(TP) SM Supplementary pages - Partnership Trading and Professional income
  SA800(TP) (Notes) SM Notes on Partnership Trading and Professional income pages
  SA801 M Supplementary pages - Partnership Land and Property
  SA801 (Notes) M Notes on Partnership Land and Property pages
  SA802 M Supplementary pages - Partnership Foreign
  SA802 (Notes) M Notes on Partnership Foreign pages
  SA803 M Supplementary pages - Partnership Disposal of Chargeable Assets
  SA803 (Notes) M Notes on Partnership Disposal of Chargeable Assets pages
  SA804 M Supplementary pages - Partnership Saving, Investments and Other Income
  SA804 (Notes) M Notes on Partnership Saving, Investments and Other Income pages
  SA811 M (SEES) Reduce/increase payments on account rejected
  SA812 M (SEES)  
  Letter sent to customer when an unauthorised agent has submitted an amendment to a tax return  
  SA815 M (SEES)
  Letter sent to agent when a request to amend a return is out of date and the amendment would have increased the tax due  
  SA817 M (SEES)
M (SEES) Letter sent to customer when a request to amend a return is out of date  
  SA818 M (SEES)
  Letter sent to customer following contact to say he no longer satisfies SA criteria, to advise that he does need to complete a return  
  SA822 M (SEES)
  Letter sent to customers who have previously been told they did not need to complete SA returns but who now need to complete returns    
  SA824 M (SEES) Letter sent to customer where an appeal has been received against interest
  SA829 M (SEES) Letter sent where an unsolicited return has been received without a National Insurance number
  SA831 M (SEES) Letter sent when a tax return has been submitted early and is not a permanent cessation cases
  SA832 SM Withdrawal notice
  SA833 SM Reissuing NTF following withdrawal from 12/13
  SA850 SM Partnership Tax Return Guide
  SA900 SM Trust and Estate Tax Return
  SA901 M Supplementary pages - Trust and Estate Trade
  SA901 (Notes) M Notes on Trust and Estate Trade pages
  SA901L M Lloyds Underwriters: Income from membership of Lloyds (Trusts)
  SA901L (Notes) M Notes on Trusts and Estate Lloyds Underwriters pages
  SA902 M Supplementary pages - Trust and Estate Partnership
  SA902 (Notes) M Notes on Trust and Estate Partnership pages
  SA903 M Supplementary pages - Trust and Estate Land and Property
  SA903 (Notes) M Notes on Trust and Estate Land and Property pages
  SA904 M Supplementary pages - Trust and Estate Foreign
  SA904 (Notes) M Notes on Trust and Estate Foreign pages
  SA905 M Supplementary pages - Trust and Estate Capital Gains
  SA905 (Notes) M Notes on Trust and Estate Capital Gains pages
  SA906 M Supplementary pages - Trust and Estate Non-residence
  SA906 (Notes) M Notes on Trust and Estate Non-residence pages
  SA907 M Supplementary pages - Trust and Estate Charities - (relevant from 1999-00)
  SA907 (Notes) M Notes on Trust and Estate Charities pages - (relevant from 1999-00)
  SA950 SM Trust and Estate Tax Return Guide
  SA951 SM Tax Calculation Guide for Trusts and Estates
  SA970 M Tax Return for Trustees of Registered Pension Schemes
  SA975 M Tax Return Guide (Tax Return for Trustees of Registered Pension Schemes)
  SA976 M Pension Scheme Tax Calculation Guide
  SAP3 M Request to Agent Maintainer for national agent code / Report from Agent Maintainer of national agent code
  SA RITA500 S Letter issued automatically asking for payment of outstanding debt. Note: This does not show an amount