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HMRC internal manual

Self Assessment Manual

Statements: statement content and layout: the simple statement

The Simple Statement was introduced in August 2006.

In the period April 1997 to June 2006 all statements were issued in Open Item format. This type of statement is still issued to taxpayers in a small number of cases, either where requested by the taxpayer or where the accounting position is very complex. It is also the style still used to display statement information in function VIEW STATEMENT. For more information about the ‘Open Item’ taxpayer statement see subject ‘The Open Item Taxpayer Statement’ (SAM130020).

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).

The Simple Statement makes provision for 5 distinct areas of information. These are

  • Statement header area, containing Taxpayer / agent/ capacity name and address, the taxpayer reference, statement issue number, statement date, and the taxpayer’s processing office, along with contact telephone number(s)

The taxpayer reference printed on the Simple Statement is the

* Unique Taxpayer Reference (UTR), 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 ‘K’ suffix is printed in the body of the payslip and in the payslip codeline in all cases.

  • The main body of the statement showing

    • The brought forward balance from the previous statement
    • A description of each transaction that has taken place since the issue of the previous statement
    • Includes the total amount of any late payment interest plus accruing interest since the issue of the last statement
    • Charges which are due within 45 days of the statement date.

    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.

    • An Account Balance, described as ‘Amount to pay’. This total is the sum of the individual Open Item balances
  • A summary box on the first page. This is positioned 2 lines below the ‘Amount to pay’ line (or if the statement is 2 pages or longer, the ‘Carried forward to next page’ line) and 1 line above the statement message(s)
  • Messages reflecting the payment position on the taxpayer account - see section ‘Statement Messages’ (SAM133000 onwards)
  • A payslip where there is an amount outstanding at the statement issue date and / or an amount shortly becoming due. No payslip is otherwise printed. The payslip details, including any payslip amount (SAM130010) printed, are determined during the statement selection and issue processAutomatically selected and printed statements are sequentially numbered. The numbering follows on from the previous issued statement (the number is not dependent on the format of the statement issued).