Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Manual

Statements: statement content and layout: order of items on the simple statement

The transactions on a Simple Statement are shown on consecutive lines and in chronological date order (unless specified otherwise below).

Except where this is the first issued statement, the first description line will always be ‘Brought forward from previous statement’ with the amount shown in the Balance column followed by a blank line before the next entry.

New and amended charges (excluding interest charges), repayments and payments / credits are always presented on the printed statement issued to the taxpayer in ascending due date or effective date of payment (SAM60055) order.

Where there are both debit and credit transactions for the same date the debits are shown before the credits.

Where there are 2 or more amounts of tax due for the same date these are grouped together and sub-totalled. The balance is then updated by the sub-total and not each individual entry. Where there are 2 or more credits for the same date these are also grouped together, sub-totalled, and the balance updated by the sub-totalled amount.

Where transactions are sub-totalled, a line space is left both before and after the sub- totalled group.

Where the statement includes future liabilities becoming due within 45 days of the statement date a blank line is left between the current transactions and the start of the future transactions.

Where there are credits with an effective date of payment later than the statement date these will be shown in date order at the end of the transactions up to the statement date and before any amounts becoming due. The date shown for credits is the date from which interest supplement is calculated. The credit however is available for repayment if the account is in credit at the statement date.

Where the statement exceeds one page the last transaction line on the previous page is ‘Carried forward to next page’ and the first entry on the continuation page is ‘Brought forward from previous page’ followed by a line space.

The final statement line, described as ‘Amount to pay’, shows the account balance plus any sums becoming due within 45 days. 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.

Where there is an amount to pay a payslip is printed at the bottom of the page. For statements with two or more pages the payslip is always printed on the first page. Where no payslip is required the whole of the first page is used where required.

A Summary box is shown 2 lines below the last transaction on the first page of the statement. This shows the overall account balance, including any amounts shown as shortly becoming due.

Statement message(s) are displayed one line below the Summary box and, where produced, a minimum of one line above the payslip.


  1. Where there are two or more remissions, or freestanding credits, or cancelled freestanding credits, or returned payments for the same date, each type is totalled and shown on the statement as one summarised amount

  2. The suffix ‘CR’ is shown against the amount in the Balance column where the account balance is in credit as a result of the last transaction

  3. Interest arising since the previous statement was issued is shown as one summarised amount. Where interest has been reduced, the amount is shown in the ‘Credit’ column

  4. Where repayment supplement is created on the same day as a repayment is issued, the supplement is shown before the Repayment line

  5. The maximum amount that can be shown in the Tax Due, Credits, and Balance columns is £999,999.99. (This is less than the Open Item taxpayer statement which can show amounts up to £9,999,999.99)