SAM131001 - Statements: statement issue: introduction
The selection process
Issuing and viewing statements
The selection process
Statement issue takes place automatically approximately once a month and runs on certain selected days. The period taken to complete the monthly issue of statements is called the statement issue cycle. The days on which the statement issue cycle runs and the number of statements issued on any day is controlled centrally. Details of the Statement Issue schedule can be found on the SA User Page under Business calendar.
Each SA taxpayer record is reviewed during the statement issue cycle to determine whether a statement should be issued.
A statement is not issued if the address(es) is RLS. In all cases where there is a valid address, details of any previous statement issued are retrieved and used if a taxpayer is selected to receive a statement.
Once the number of statements specified for the day has been selected for issue, the run stops. The reference of the last SA taxpayer record reviewed is stored to identify where the statement issue cycle should resume on the next selected day.
The date shown on a statement is one working day earlier than the date it was selected for printing. For instance, a statement selected for printing on (Wednesday) 25 February 2014 will show a statement date of (Tuesday) 24 February 2014. As a consequence, the full details of what you can view will often not appear on any statement printed ‘tonight’. ’Today’s’ statement explains the differences between the printed information and the information displayed when you view the current statement.
The name and address details printed on a statement are the latest details available at the time of statement issue. These details may have changed after statement issue took place.
Issuing and viewing statements
Issue of the first statement started on 18 November 1996 and was completed by the beginning of December 1996. The regular monthly statement issue cycle commenced in February 1997.
The general rule is that one printed copy of a statement is only ever issued automatically and that statement is sent to the taxpayer, agent or person acting in a capacity role. A statement cannot automatically be issued to both agent and their client. However, full accounting information can be viewed online.
Where a payslip is printed on the statement (that is, where there is an amount either currently due and / or becoming due shortly), a Freepost envelope is issued, unless the address is abroad in which case no envelope is issued.
A Welsh language version of the statement is issued where the Welsh language signal is set - see section ‘Welsh Language’ (SAM107000 onwards) in business area ‘Records’. Statements for foreign address cases are identified for manual issue.
Copies of Simple Statements can be viewed through View Statement in the online service SA View Liabilities & Payments (SA View L & P). Full details of all recent statements issued can be viewed using function VIEW STATEMENT. The function also displays the details available for the next statement to be issued.
Notes:
| 1. | Wherever possible, staff should use the SA View L & P service to produce a copy of an issued statement. In particular this is the only facility through which a copy of an issued Simple Statement can be produce |
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| 2. | Alternatively staff can use the SEES SA Statement facility to produce a copy of a statement. But the layout of these statements will be in Open Item format and may be more difficult for taxpayers to understand |
| 3. | Today’s Statement can only be produced by using SEES SA Statements |
| 4. | Only the latest 84 ‘issued’ statements can be viewed on the taxpayer’s SA record |
| 5. | Only statements issued within the past 36 months can be viewed through the SA View L & P service |
| 6. | A screen print should only be taken in exceptional circumstances, such as when the other 2 services are unavailable |
Note: If a SEES SA Statement or screen print is provided to the taxpayer or agent then you should advise that these are produced in Open Item format and will differ, often considerably, from the Simple Statement received or displayed in the SA View L & P service.
If you need to stop the issue of a statement to the taxpayer, for example where you receive a complaint or in a deceased case, refer to your Statement Control Officer for instructions. For more information see subject ‘Inhibition of Statements’ (SAM131030).
Following the introduction of the Simple Statement in August 2006 if you get a request from a taxpayer or their agent to continue issuing statements in the Open Item format (to be known as the ‘full’ statement) please see subject ‘Statement type: Changing the Full or Simple Signal’ (SAM131110) for further information.