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HMRC internal manual

Self Assessment Manual

Statements: statement content and layout: open item transaction details

Each Open Item shows the following information

  • An item ‘Date’ in the left hand column for the first entry of each Open Item
  • A description of the Open Item in the first line followed by a description of any transaction (adjustment, credit and so on) affecting the item balance
  • The amount of each transaction with the suffix ‘CR’ where the transaction is a credit otherwise with no suffix
  • A summary of the amount collectible following any change to the original charge (Note: This summary line only appears on statements created after November 1998)
  • The total credit where there is more than one payment credit present (Note: This summary line only appears on statements created after November 1998)
  • Accruing interest on the last line of the Open Item if the Open Item is an overdue charge that is interest bearing - see section ‘Interest Calculation’
  • The Open Item balance in the Balance column to the right of the last entry for the Open Item


  1. Charge adjustments are displayed in date order immediately below the Open Item

  2. Each adjustment shows the difference between the old and the new charge

  3. Credits allocated against an Open Item are displayed in date order directly after charge adjustments. The credit date is shown within the description

  4. The last entry for an Open Item that is interest bearing and has an overdue balance, is the amount of accrued interest

  5. A payment wholly returned by the bank (returned payment) in SA is shown as a separate Open Item. The amount and balance columns both show ‘0.00’. The Open Item where the payment was allocated no longer reflects the credit