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HMRC internal manual

Self Assessment Manual

Statements: statement content and layout: the open item taxpayer statement

The Open Item taxpayer statement was introduced in April 1997.

Prior to that in the period November 1996 to March 1997, a Brought Forward statement layout was used. For more information about the Brought Forward statement see subject ‘The Brought Forward Taxpayer Statement’ (SAM130010).

Following the introduction of the Simple Statement in August 2006 the Open Item style of statement is only issued to taxpayers in a small number of cases.

The Open Item taxpayer statement makes provision for 5 distinct areas of information. These are

  • Taxpayer / agent/ capacity name and address, the taxpayer reference and the taxpayer’s processing office

The taxpayer reference printed on the statement is the

* NINO and Employer Reference in the case of a PAYE taxpayer, or
* Unique Taxpayer Reference (UTR) in all other cases

Note: The UTR with a suffix ‘K’ is printed in the body of the payslip and in the payslip codeline in all cases.

  • An opening advisory line showing

    • The amount to pay

    Or, up to June 2000, where the taxpayer is in credit or the liability is nil

    • The message ‘You have nothing to pay’

    Or, from June 2000, where the taxpayer is credit

    • The message ‘You have overpaid - see details below’

    Or, from June 2000, if the liability is nil

    • The message ‘You have nothing to pay - see details below’
  • Open Items in a fixed ‘open item order (SAM130030) showing

    • Open Item transaction details (SAM130032) for each Open Item, and
    • Including an Account Balance, described as ‘Balance of account at …. (date)’, on the statement date up to June 2000 and thereafter described as ‘Balance as at ….(date)’. This total is the sum of the individual Open Item balances
  • Charges which are due within 45 days of the statement date described as amounts ‘Becoming due’ including an Overall Balance, described as ‘Balance now due plus becoming due’ up to June 2000 and thereafter described as ‘Amount to pay’.

Also, from June 2000, if the taxpayer is in credit, the Overall Balance states ‘Amount overpaid at ….(date)’

This total is the overall sum owed by the taxpayer at the statement date and includes charges becoming due within the following 45 days

Note: The period of 45 days for including charges which are becoming due can be varied. For instance in June and December the period can be extended to as many as 72 days. Any unused credits on the account at the statement date are shown as allocated against charges becoming due. This helps present a clearer picture to the taxpayer of the amounts due for 31 July and 31 January

  • Messages reflecting the payment position on the taxpayer account - see section ‘Statement Messages’ (SAM133000) onwards)

Automatically selected and printed statements are sequentially numbered. The numbering follows on from the Brought Forward statement.

A statement will only include a payslip where there is an amount shown as due at the statement date and / or an amount is shown as shortly becoming due for payment. The payslip details, including any payslip amount (SAM130010) printed, are determined during the statement selection and issue process.