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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Statements: statement content and layout: ‘type’ code list

‘Type’ code Explanation
   
ABAL The ‘Type’ code ‘ABAL’ stands for Account balance (at the statement date) and appears along with transaction description Balance of account at …… (date)’.
The balance displayed on this line reflects the position on the taxpayer record after any credit in excess of charges due has been allocated against charges becoming due.    
  ACI The ‘Type’ code ‘ACI’ stands for Accruing interest and appears along with transaction description ‘Plus interest up to …… (date)’.
  ADA The ‘Type’ code ‘ADA’ indicates the amount payable after the deduction of any adjustments to the charge. The code appears along with the description ‘Amount due after any adjustment’.
Note: This ‘Type’ code only appears on statements created in December 1998 or later.    
  ASST The ‘Type’ code ‘ASST’ stands for Assessment and appears along with transaction description ‘Assessment for Tax year YY/YY’.
  BCC The ‘Type’ code ‘BCC’ stands for Balancing charge credit. A balancing charge credit is created when a return is captured and the deductions at source exceed the SA liability for the year.

The ‘BCC’ credit appears with transaction description ‘From overpayment from Return YY/YY’ where the credit has been allocated against a charge.

Where all or part of the credit is not set against a charge the credit is described as ‘Overpayment from Return YY/YY’. The amount available for allocation or repayment is shown on the statement in the ‘Amount’ column.

To obtain the total of the ‘BCC’ you have to add together any amount(s) set against a charge(s) and any corresponding unallocated ‘BCC’ for the same year.    
  BCD The ‘Type’ code ‘BCD’ stands for Balancing charge debit and appears along with transaction description ‘Balancing payment due for year YY/YY’.
‘Type’ ‘BCD’ is the balancing payment due by the taxpayer calculated when the return is captured.    
  DET The ‘Type’ code ‘DET’ stands for Determination and appears along with transaction description ‘Determination for Tax year YY/YY’.

A determination is made to establish a tax liability where the taxpayer fails to file a return. A formal notice is issued when a determination is made.

A determination cannot be appealed. It is only displaced when the taxpayer files a completed return and the return is captured or a return charge is created.    
  ETA The ‘Type’ code ‘ETA’ stands for Enquiry: Taxpayer Amendment and appears along with transaction description ‘Enquiry amendment for YY/YY’.

A ‘Taxpayer’ enquiry amendment is made following the completion and closure of a ‘Revenue’ enquiry into a return.

When an adjustment is made to a ‘Taxpayer’ enquiry amendment the adjustment is described as ‘Enquiry amendment on …… (date)’.    
  FSC An operator enters a freestanding credit on the taxpayer record where a taxpayer is due a credit and the amount to be credited is not held on another SA record or in OAS. Function CREATE FREESTANDING CREDIT is used to enter the credit.
If an operator has entered the wrong amount of freestanding credit the full amount of the credit is always cancelled using function CANCEL FREESTANDING CREDIT. A fresh freestanding credit is then entered for the correct amount.    
  IN1 or IN2 The ‘Type’ code ‘IN1’ stands for Interim 1 (or 1st payment on account) and appears along with transaction description ‘1st payment on account due for year YY/YY’.
The ‘Type’ code ‘IN2’ stands for Interim 2 (or 2nd payment on account) and appears along with transaction description ‘2nd payment on account due for year YY/YY’.    
  JEP The ‘Type’ code ‘JEP’ stands for Jeopardy Amendment and appears along with transaction description ‘Enquiry amendment for YY/YY’.

A Jeopardy Amendment is made where, during a ‘Revenue’ enquiry, it becomes apparent there is a risk of tax being lost because the liability is understated.

When a adjustment is made to a Jeopardy Amendment the adjustment is described as ‘Enquiry amendment on …… (date)’.

Where there is more than one jeopardy amendment on a debit then these are summarised. The net sum appears with ‘Type’ code ‘SEAM’ along with the transaction description ‘Net enquiry amendments’.    
  LBAL The ‘Type’ code ‘LBAL’ represents the Item balance and appears along with the description ‘Balance’.
Note: This line is only shown on statement screen prints. The item balance is shown in a separate column on statements that are issued automatically.    
  LPI The ‘Type’ code ‘LPI’ stands for Late payment interest and appears along with transaction description ‘Interest due on amount of …… (date)’.
  MRMP The ‘Type’ code ‘MRMP’ stands for Manually raised miscellaneous penalty and appears along with transaction description ‘Penalty due’.
  NUP The ‘Type’ code ‘NUP’ stands for Net underpayment and appears along with transaction description ‘Included in PAYE code for year YY/YY’.
This ‘Type’ is used to indicate an instalment payable under a Statutory Instalment Arrangement (SIA).    
  OBAL The ‘Type’ code ‘OBAL’ stands for Overall balance (at the statement date) and up to June 2000 appears along with transaction description ‘Balance due now plus becoming due’ 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)’.

The balance displayed on this line reflects the position on the taxpayer record and includes the ABAL and any charges becoming due within 45 days of the statement date described as ‘Becoming due’.    
  OREP The SA Function CREATE OVER-REPAYMENT CHARGE enables over-repaid amounts appearing as items on the W044 (Over-Repayments) Work List to be replaced by one (or more) new over-repayment charge.

The function is accessed through Function VIEW STATEMENT but is restricted to operators allocated the user role Payment Processor.

The charge can be amended or cancelled by using Function MAINTAIN SUNDRY CHARGE.

Statement entries

Over-repayment charge for yy/yy: Type ‘OREP’

Over-repayment adjustment on dd/mm/yy: Type ‘SMAD’    
  PF1 The ‘Type’ code ‘PF1’ stands for the 1st Fixed Penalty and appears along with transaction description ‘1st Fixed Penalty for Late Return YY/YY’.

The first fixed penalty arises if the tax return is outstanding after the final date for filing SA returns.

A formal notice is issued when a penalty is imposed. The due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.

Note: The filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.    
  PF2 The ‘Type’ code ‘PF2’ stands for the 2nd Fixed Penalty and appears along with transaction description ‘2nd Fixed Penalty for Late Return YY/YY’.

The second fixed penalty arises if the tax return is still outstanding 6 months after the final date for filing SA returns.

A formal notice is issued when a penalty is imposed. The due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.

Note: The filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.    
  PP1 The ‘Type’ code ‘PP1’ stands for the 1st Fixed Penalty Partnership and appears along with transaction description ‘Penalty 1 late Return YY/YY Pship …………….. (reference)’.

The first fixed penalty arises if the partnership tax return is outstanding after the final date for filing SA returns.

A formal notice is issued to each partner when a penalty is imposed. The due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.

Note: The filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.    
  PP2 The ‘Type’ code ‘PP2’ stands for the 2nd Fixed Penalty Partnership and appears along with transaction description ‘Penalty 2 late Return YY/YY Pship …………….. (reference)’.

The second fixed penalty arises if the partnership tax return is still outstanding 6 months after the final date for filing SA returns.

A formal notice is issued to each partner when a penalty is imposed. The due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.

Note: The filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.    
  PYT The ‘Type’ code ‘PYT’ stands for Payment. ‘Type’ ‘PYT’ covers all payments except those transferred in from OAS.

The ‘PYT’ credit appears along with transaction description ‘From payment £….99999.99 made ……. (date)’ where the credit has been allocated against a charge. The date in the description is theEDP.

Where all or part of a payment is not set against a charge the credit is described as ‘Payment £….99999.99 balance unallocated’. The unallocated amount is shown on the statement in the ‘Amount’ column.    
  RAM The ‘Type’ code ‘RAM’ stands for Return Amendment and appears along with transaction description ‘Amended Return for YY/YY’.
  REP The ‘Type’ code ‘REP’ stands for Repayment and appears along with transaction description ‘Repayment’.
  REV The ‘Type’ code ‘REV’ stands for Revenue Amendment and appears along with transaction description ‘Enquiry amendment for YY/YY’.

A Revenue amendment is made following the completion and closure of a ‘Revenue’ enquiry into a return.

When a adjustment is made to a Revenue Amendment the adjustment is described as ‘Enquiry amendment on …… (date)’.

Where there is more than one enquiry amendment on a debit then these are summarised. The net sum appears with ‘Type’ code ‘SEAM’ along with the transaction description ‘Net enquiry amendments’.    
  RPS The ‘Type’ code ‘RPS’ stands for Repayment supplement. The ‘RPS’ credit appears with transaction description ‘From supplement …… (date) to …… (date)’ where the credit has been allocated against a charge.

Where all or part of an ‘RPS’ credit is not set against a charge the credit is described as ‘Repayment supplement ……(date) to ……(date)’. The amount available for allocation or repayment is shown on the statement in the ‘Amount’ column.

To obtain the total of ‘RPS’ you have to add together any amount(s) set against a charge(s) and any corresponding unallocated ‘RPS’ for the same year.

From November 1999, more than one entry of ‘RPS’ arising on a debit is summarised and shown as a ‘net’ summary line. The type code ‘SRPS’ appears with transaction description ‘From supplement at ….. (date)’.    
  SCTA The ‘Type’ code ‘SCTA’ appears where there is more than one claim to reduce payments on account.
These are then summarised and the net sum appears along with the transaction description ‘Net claims to reduce’.    
  SDET The ‘Type’ code ‘SDET’ appears where there is more than one adjustment following determination.
These are summarised and the net sum appears along with the transaction description ‘Net adjustments YY/YY from determination’.    
  SEAM The ‘Type’ code ‘SEAM’ appears where there is more than one adjustment to a ‘Revenue’ enquiry, taxpayer enquiry and jeopardy amendment.
These are summarised and the net sum appears along with the transaction description ‘Net enquiry amendments’.    
  SLAD The ‘Type’ code ‘SLAD’ appears where there is more than one entry on a debit following an amendment to the previous year.
These are then summarised and the net sum appears along with the transaction description ‘Net adjustment following YY/YY amendment’.    
  SMAD The ‘Type’ code ‘SMAD’ appears where there is more than one entry on a debit following miscellaneous adjustments.
These are then summarised and the net sum appears along with the transaction description ‘Net adjustments’.    
  SRAD The ‘Type’ code ‘SRAD’ appears where there is more than one entry on a debit following return adjustments.
These are then summarised and the net sum appears along with the transaction description ‘Net adjustments from SA return’.    
  SRPS See RPS
  SUP The ‘Type’ code ‘SUP’ stands for Stranded underpayment and appears along with transaction description ‘Included in PAYE code for year YY/YY’.
A stranded underpayment arises where the coding out of an SA charge through PAYE has proved wholly, or partly unsuccessful. The underpayment is taken back into SA by creating a charge ‘Type’ ‘SUP’ on the taxpayer’s SA record.    
  SUR1 The ‘Type’ code ‘SUR1’ stands for 1st Surcharge and appears along with transaction description ‘1st Surcharge for YY/YY’.

An initial surcharge arises for any SA year where liability is unpaid after the surcharge trigger date, normally 28 days after the balancing payment due date.

A formal notice is issued when a surcharge is imposed. The due and payable date for surcharge is 30 days after the date on the notice. Any appeal must be made within 30 days of the surcharge notice.    
  SUR2 The ‘Type’ code ‘SUR2’ stands for 2nd Surcharge and appears along with transaction description ‘2nd Surcharge for YY/YY’.

A further or 2nd surcharge arises for any SA year where SA liability is still outstanding 6 months after the due date.

A formal notice is issued when a surcharge is imposed. The due and payable date for surcharge is 30 days after the date on the notice. Any appeal must be made within 30 days of the surcharge notice.    
  SURE The ‘Type’ code ‘SURE’ appears where there is more than one entry on a debit following the unlogging of a return captured in error.
These are then summarised and the net sum appears along with the transaction description ‘Return recorded in error’.    
  TBAL The ‘Type’ code ‘TBAL’ stands for ‘Today’s’ balance and appears only on ‘today’s’ statement along with transaction description ‘before allocation to charges becoming due’.

Note: This line is only shown on the screen and screen print of ‘today’s statement. It does not appear on statements that are issued automatically.

The balance ‘Type’ ‘TBAL’ does not take into account any money already allocated to charges with a future due date.    
  TFO The ‘Type’ code ‘TFO’ stands for Transfer from OAS. The ‘TFO’ credit appears along with transaction description ‘Credit transferred in ……. (date)’ where the credit has been allocated against a charge. The date in the description is theEDP.
Where all or part of the credit is not set against a charge the credit is described as ‘Credit £….99999.99 balance unallocated’. The unallocated amount is shown on the statement in the ‘Amount’ column.    
  TOTC The ‘Type’ code ‘TOTC’ indicates the total of all credits set against a charge. The code appears along with the description ‘Total credits’.
Note: This ‘Type’ code only appears on statements created in December 1998 or later.    
  TTO The ‘Type’ code ‘TTO’ stands for Transfer to OAS and appears along with transaction description ‘Credit transferred out ……. (date)’.